Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Order accounting of reserve on doubtful debts in the agricultural organizations
Available online: 15 December 2012 Subject Heading: Account problems JEL Classification:
In the present work the main problems of accounting of reserves on doubtful debts in the domestic agricultural organizations are considered, the optimal variants of methodology of determination of its size are defined. For determination of need of formation in accounting of this reserve the technique, which is based on establishment of importance of expected change of solvency of the organization is offered. The recommendations on the organization of the analytical accounting of a reserve are presented. Keywords: reserve on doubtful debts, receivables, outstanding in time debt, analytical accounting, solvency |
ISSN 2311-9381 (Online)
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