Język Polski
English
Published
:
2007-12-30
Accounting Aspects of the Sources of Financing of Small and Medium-sized Enterprises
Marzena Remlein
Abstract
Each of an organization's balance-sheet assets must be linked to a source of financing. All sources of financing considered globally are termed as "capital" and are shown in the balance sheet as liabilities. The structure and the value of capital are indicative of who and for how long finances the organization's assets - whether fixed, intangible or financial - thus at the same time determine ownership title to these assets. In terms of ownership, equity capital and debt capital are distinguished. The paper presents the sources of own (equity) and debt capital which the author deems most important, and discusses their accounting treatment as well as relevant financial reporting requirements. (original abstract)Keywords:
Small business, Financing enterprises, Source of financing, Ownership capital, Foreign capital in enterprisesMost read articles by the same author(s)
- Marzena Remlein, Harmonizacja polskiego prawa bilansowego z Międzynarodowymi Standardami Rachunkowości w zakresie sprawozdawczości finansowej jednostek powiązanych , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 17 (2004)
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Remlein, M. (2007). Accounting Aspects of the Sources of Financing of Small and Medium-sized Enterprises. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 20(20). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1718