SPECIFICS OF PRESENTATION OF ACCOUNTS RECEIVABLES IN THE STATEMENT OF FINANCIAL POSITION OF INDUSTRIAL ENTERPRISES
Journal Title: Приазовський економічний вісник - Year 2018, Vol 1, Issue 6
Abstract
In the article has been analyzed the international standards of financial reporting related to accounts receivable accounting at Ukrainian enterprises and presented the specifics of industrial enterprises. In this work there have been presented the criteria of Debt Recognition, requirements for initial recognition and further estimation in accordance with standards and the procedure ofdebt depreciation.Also have been determined the features of reporting information in relation to debt amounts, debt classification criteria, methods that are used in the original and subsequent estimates and made comparison of considered methods. In the article have been presented the algorithm of discounting accounts receivables and formula for accounts receivables’ amortized cost calculation. There were made conclusions about made research.
Authors and Affiliations
Zh. М. Zhyhalkevych, M. V. Khramtsova
Keywords
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- EP ID EP572515
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