Home  Journals  International Accounting  3(297) - 2014 January

Specificity of evaluation of accounts receivable and accounts payable of the enterprise

Available online: 25 January 2014

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Receivables and payables are the part of the monetary relations of the enterprise. Its size affects the formation of the market value of the business. In this paper the specific features of evaluation of receivables and payables are identified. The authors show some problems of the evaluator during the conduction of evaluation and offer some ways of solutions of that problems. Also some recommendations for the analysis of the debt are given. The paper contains the conclusion about the great necessity and importance of assessment in the evaluation of business debts.

Keywords: business valuation, accounts receivable, accounts payable

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

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