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March 18, 2026The Accounting Review

The Working Capital Concept--a Restatement.

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Authors

JMJoseph A. MaurielloOrtho Clinical Diagnostics (United States)

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Implication

This analysis restates working capital principles and evaluates liquidity in companies, suggesting clarity for financial reporting.

Key Points

  • This paper aims to clarify the principles of working capital, highlighting its importance for liquidity assessment and creditor evaluation.
  • Review of Bulletin 43 by the American Institute of Certified Public Accountants
  • Endorsement analysis by the American Accounting Association
  • Development of a new framework for classifying current assets and liabilities
  • Provides a simplified framework for determining working capital
  • Enhances the clarity of liquidity measures in financial statements
  • Supports more consistent reporting of current assets and liabilities

Cite This Study

Joseph A. Mauriello (1962) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a23d4https://doi.org/10.2308/tar-7097993
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Working Capital Concept.1966
  2. 2AN ALGEBRAIC MODEL FOR WORKING CAPITAL.1960
  3. 3WORKING CAPITAL AND THE OPERATING CYCLE.1951
  4. 4Double-Entry and Working Capital Analysis.1966
  5. 5A Study on Working Capital Management2024