id: 27318
Title: Features of accounting valuation of receivables of the enterprise
Authors: Kozachenko A.
Keywords: receivables, long-term, current, bad debts, accounting, valuation
Date of publication: 2020-12-09 10:11:49
Last changes: 2020-12-09 10:11:49
Year of publication: 2020
Summary: The article focuses on the definition and understanding of the term receivables, considers the classification features and division of receivables. In addition, a comparative analysis of the assessment of receivables at its occurrence and repayment according to domestic and international standards. The procedure for estimating different types of receivables based on Accounting regulations (standard) is considered and the list of criteria for classifying receivables as bad is determined.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/27318.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Slovak international scientific journal. Slovakia : Bratislava, 2020. № 47, vol. 3. P. 3-10.
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Published by: Адміністратор
File : 27318.pdf Size : 1643137 byte Format : Adobe PDF Access : For all
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