La nature du capital à la lumière du droit comptable, clef de voûte des métamorphoses de l’entreprise

Jennifer Bardy

Revue internationale de droit économique, 2019, vol. t. XXXIII, issue 2, 239-264

Abstract: The company?s capital appears at the crossroads of several disciplinary fields. We seek to (re)discover one of them by carrying out a legal study of capital. The analysis, conducted in light of accounting law, invites jurists to discover centuries of thinking about capital to measure its strategic importance in redefining the societal role of the company. By looking at the nature of capital through the lens of accounting law, jurists could be able to bring about this change. The architectural image of the keystone highlights this determining role: placed above all else, capital, after being closely analyzed, would constitute the centerpiece, guaranteeing the link between the various pillars (economic, social, ecological) of the company and ensuring the balance of the entire structure.

Keywords: capital; financial capital; natural capital; capital maintenance; accounting law; international financial reporting standards; capitalism; liberalism (search for similar items in EconPapers)
Date: 2019
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