Jun 10, 2014 · Capital maintenance adjustments are a separate element of financial statements under GAAP of New Zealand. - 611505 Home » Questions » Accounting » Advanced Accounting » Equity Method of Investment » Capital maintenance adjustments are a separate... Both the capital costs of the system and running and maintenance costs for occupiers are appreciably lower than more conventional radiator based heating. Specifier's information Combined capital costs of the two investments are projected to exceed C$ 400 million (US$ 314.8 million). Financial capital maintenance concept assumes a constant (stable) unit of measurement to determine the income by comparing the end-of-the-year capital with the beginning capital. Changes in the price levels during the period is not recognised.

May 09, 2013 · The (1) physical capital maintenance concept is a fundamentally (totally) different capital maintenance concept compared to the two financial capital maintenance concepts, namely (2) financial capital maintenance in nominal monetary units (traditional Historical Cost Accounting) and (3) financial capital maintenance in units of constant ...