THE ECONOMIC NATURE OF RECEIVABLES
Journal Title: Наукові праці. Серія "Економіка" - Year 2017, Vol 306, Issue 294
Abstract
In the conditions of the intensification of the crisis in the economy of Ukraine, the reform of the national regula-tory framework for accounting, at domestic enterprises are increasingly paying attention to the management of re-ceivables. Increase in receivables accordingly affects the reduction of working capital, which adversely affects the sustainability of domestic enterprises. However, many issues of accounting for accounts receivable in the current conditions of economic activity of enterprises of the country need to be resolved. For example, in the economic litera-ture there is no single approach to the definition of accounts receivable. The publication systematized existing ap-proaches to determining the nature of receivables. As a result of the critical evaluation of the approaches identified in the literature, the definition of accounts receivable was clarified.
Authors and Affiliations
L. B. Prokopovich, D. H. Rudenko, E. G. Balanenko
Keywords
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