Home  Journals  International Accounting  41(239) - 2012 November

Receivables assessment in the Russian and international account

Available online: 6 November 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the conditions of unstable economy of Russia the main forms of calculation there was delivery of the goods (works, rendering of services) with the payment delay, involving receivables growth. For any enterprise the problem of creation and maintenance of optimum structure of own current assets are very urgent. Receivables, as a rule, occupy considerable specific weight from the majority of the enterprises in asset structure. Thus one of the main tasks of accounting of receivables is the assessment of its cost.

Keywords: assessment, debt, debtor, regulation, legislation, order, standard, duty, discounting, reserve, method, cost, way, taxation

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ISSN 2311-9381 (Online)
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