Home  Journals  International Accounting  6(156) - 2011 February

Increase transparency a debt receivable indicator in the reporting

Available online: 9 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Increase transparency to the information leads to improvement of quality of the administrative information, improvement of image of the Russian business abroad, promotes decrease in expenses under loans, reduction of price of the involved capital, growth of market capitalization, and also to deeper integration of economy of Russia into system of world economic communications. In article it is told about advantage of creation of a reserve of doubtful debts after a current debt receivable and reflection in balance of a debt receivable taking into account its real estimation. It corresponds to a discretion principle, and promotes an operational administration debts on which there is an uncertainty of repayment, till the moment of its recognition of the hopeless.

Keywords: a reporting transparency, a debt receivable, the reporting, the financial reporting, the financial account, doubtful debts

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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