CURRENT ACCOUNT RECEIVABLE TERMS OF IFRS
Journal Title: Економічні студії - Year 2017, Vol 1, Issue 14
Abstract
In the article the question of harmonization of current account under International Financial Reporting Standards. Analyzed the current method of accounting of receivables under Regulations (standard) accounting 10 «Receivables» and singled out the major differences between national and international standards on receivables and its recording in the establishment of effective management system. Emphasized the peculiarities of the accounting provision for doubtful debts and uncollectible receivables in the current and strategic management.
Authors and Affiliations
O. I. Serbin
Keywords
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