Enterprise’ debit contractuality under the requirements of the specific legislation of Ukraine
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 10, Issue
Abstract
The article presents information on receivables and its classification. There are also changes to the statutory limitation period, in particular the changes that apply to the requirements for which it does not apply. The article lists the main reasons for forming the reserve of doubtful debts by economic entities and provides for changes in the calculation of income tax. The analysis of changes in 2017 in the legal and regulatory framework was carried out, namely: the Tax Code of Ukraine, the Civil Code of Ukraine and the Account of Accounts of Assets, Capital, Commitments and Business Operations of Enterprises and Organizations. The main regulatory framework used to write the article is the Tax Code of Ukraine No. 2755-VI dated 02.12.2010, the Civil Code of Ukraine No. 435-IV of 16.01.2003, Regulation (Standard) of Accounting 10 "Accounts Receivable" No. 237 of 08.10.99, National Accounting Standard (Standard) 1 "General Financial Reporting Requirements" No. 73 dated February 7, 2013, Plan of Accounts of Assets, Capital, Commitments and Business Operations of Enterprises and Organizations No. 291 dated 30.11.99, Letter DFS dated January 11, 2017, No. 273/6 / 99-99-15-02-02-15
Authors and Affiliations
Olha Mykhailivna Bondarenko, Anzhelika Mykolaivna Tretiak
Keywords
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