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
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