What is the difference between Financial concept of capital and Physical concept of capital according to IASB Framework?

Under financial concept of capital :-, a profit is earned only if the amount of net assets at the end of a period exceeds the amount at the beginning of the period, excluding any inflows from or outflows to owners

Under physical concept of capital  :- Physical capital" refers to fixed capital, any kind of real physical asset that is not used up in the production of a product is distinguished from circulating capital.

: MOHAMMAD SARFARAZUL HASSAN   has given a good answer