Internal financing
Abstract
Subject. Both internal and external users require information about the sources of financing organisations. The existing Russian scientific literature does not give a clear enough understanding of what internal financing (equity) includes. Therefore, in our study we focused on the concept of equity as a source of internal financing of an organisation with a particular emphasis on the composition of such sources of financing.
Purpose. To determine the sources of internal financing of organisations. The objectives of this study were the following: to demonstrate the role of information about equity as a source of internal financing; to generalise the existing approaches to sources of internal financing; to determine the economic activities that affect the equity of an organisation; and to determine internal and external sources of equity.
Methodology. We used the following methods of scientific knowledge to achieve our goals: dialectical method, analysis, and synthesis. The study was based on the analysis of international financial reporting standards, federal accounting standards, and recent scientific literature.
Conclusions. The study determined what kind information about the equity external users require to make investment and business decisions. It also identified a group of business activities that affect the size of the equity. External and internal sources of equity were determined.
Metrics
References
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