Financial capital is any economic resource measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or to provide their services to the sector of the economy upon which their operation is based, i.e. retail, corporate, investment banking, etc.
Three concepts of capital maintenance authorized in IFRS
Financial capital or just capital/equity in finance, accounting and economics, is internal retained earnings generated by the entity or funds provided by lenders (and investors) to businesses to purchase real capital equipment or services for producing new goods/services. Real capital or economic capital comprises physical goods that assist in the production of other goods and services, e.g. shovels for gravediggers, sewing machines for tailors, or machinery and tooling for factories.
Financial capital generally refers to saved-up financial wealth, especially that used to start or maintain a business. A financial concept of capital is adopted by most entities in preparing their financial reports. Under a financial concept of capital, such as invested money or invested purchasing power, capital is synonymous with the net assets or equity of the entity. Under a physical concept of capital, such as operating capability, capital is regarded as the productive capacity of the entity based on, for example, units of output per day. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power. There are thus three concepts of capital maintenance in terms of International Financial Reporting Standards (IFRS): (1) Physical capital maintenance (2) Financial capital maintenance in nominal monetary units (3) Financial capital maintenance in units of constant purchasing power. Framework for the Preparation and Presentation of Financial Statements,
The CSRC held a symposium on Tuesday on the completion of the capital market mechanism and consolidation of the rule of law ... the capital market by consolidating its basis and stabilizing expectations.
Founded in 2003, Bow RiverCapital is a private alternative asset management company based in Denver, Colorado focused on investing in the lower middle market in four asset classes including software ...
It becomes the single largest capital raise on the GhanaFixed IncomeMarket by a manufacturing company in the country ... She said the presence of Kasapreko PLC on the stock market was a testament to the ...
... marketing initiatives within the capital markets, but has also ideated and implemented multiple organizational initiatives that have set irlabs on a strong path for continued organizational growth.
Morgan Stanley and other global and regional investment banks have seen a rise in debt and equity capital market deals, as well as mergers and acquisitions, which has pushed them to boost their presence in the region.
At present, Bitcoin (BTC) holds a market capitalization of $1.25 trillion, signifying a dominance of 50.95%. Stablecoins, meanwhile, have a market capitalization of $143 billion, or 5.84% of the total crypto market capitalization.