The Coordination between the International Accounting Rules and the European Capital Maintenance Rules – A Case for Amendments?

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Analysis uncovers inconsistencies in capital maintenance and accounting rules, suggesting amendments to International Accounting Standards.

Proposed amendments address the lack of alignment between European capital maintenance rules and international accounting practices, which affects financial reporting.
The fundamental concept of net assets is vital for understanding capital maintenance requirements under European legislation.
Observational analysis highlights the discrepancies in treatment of liabilities versus net assets in accounting frameworks, advocating for clearer regulations.
These findings point to the need for improved articulation between accounting standards to avoid undesirable outcomes in financial statements.

Diogo Pessoa (2025) studied this question.

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Analysis uncovers inconsistencies in capital maintenance and accounting rules, suggesting amendments to International Accounting Standards.