Organisational and methodical aspects of receivables accounting.
Journal Title: Економіка: реалії часу - Year 2017, Vol 1, Issue 29
Abstract
Recognition and assessment questions of receivables according to requirements of national and international standards are researched in the article. The essence of the concept «receivables» is disclosed and interpretation of this term in scientific economic literature and regulatory legal acts are analyzed. Offers on refining of concept interpretation "receivables" and are considered basic element of accounting policy concerning receivables accounting of legal entities and physical persons were made. The main signs of receivables classification according to requirements of the current legislation are considered and systematized.
Authors and Affiliations
Natalia Selivanova, Margarita Skitsan
Keywords
Related Articles
- EP ID EP322231
- DOI -
- Views 86
- Downloads 0
The system of environmental management: process improvement and theoretical basis
The problem of the current state of inter-agency division of functions of environmental management in Ukraine, the classification of management functions, the proposed system model of scientific approaches and improving...
Problematic issues of the development of a national strategy for the development of the information sphere of a country with an economy in transition
The analysis of problematic issues in the development of a national strategy for the development of the information sphere in a country with an economy in transition was proposed, and a "framework" method for justifying,...
Principles of depreciation policy of industrial enterprise
The article analyzed, summarized and supplemented principles of depreciation policy of industrial enterprise in modern conditions. In the study the content of principles of depreciation policy disclosed and they formed i...
The economic component of the european integration process of Ukraine: problems and prospects
The expedience of European integration course of Ukraine is identified in this article. The main stages of European integration process are analyzed, highlighting the achievements and shortcomings. The impact of geopolit...
Discussion question definition «control» and «revision»
Considers the modern definition of "control", united in their approaches, a critical review of generalized approaches to their own definition of «control» are place in a modern revision of economic control and through cr...