TY  - RPRT

T1  - Why the principle of capital maintenance and the definition of distributable profits matter: a briefing note from the Audit Reform Lab

UR  - https://eprints.whiterose.ac.uk/id/eprint/220539

UR  - https://auditreformlab.group.shef.ac.uk/principle-of-capital-maintenance/

PY  - 2024/11/22

AU  - Leaver A

ED  - 

PB  - Audit Reform Lab

Y2  - 2025/11/28

ER  -