TAX AND ACCOUNTING EFFECTS OF IMPAIRMENT OF ACCOUNTS RECEIVABLE
Journal Title: Інфраструктура ринку - Year 2018, Vol 20, Issue
Abstract
The article deals with features of estimation of receivables after initial recognition. The methodology of forming the reserve of doubtful debts in accordance with NAS and IFRS is analyzed. The fiscal indicators that arise as a result of impairment of receivables are detailed. The use of a two-stage test for the impairment of receivables and the creation of special and general valuation reserves for the most objective estimation is proposed.
Authors and Affiliations
I. Yu. Fesun, A. I. Maruschak
Keywords
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- EP ID EP668274
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