The authors present the authors' approach to formation of the data on receivables arising as a result of the activities of interconnected trading companies combined into one group. The consideration of the influence of a type of the related entities, the tax system and the nature of contractual relationship on formation of the significant information to control and manage the receivables, is supposed to be the particular feature of the approach.
Keywords: receivables, interconnected organizations, formation of information
References:
Zaitseva O.P. Analiz likvidnosti kak instrument finansovogo upravleniia predpriiatiem [A liquidity analysis as a tool of the enterprise financial management]. Auditor, 2003, no. 8, pp. 29–31.
RF Federal Law “The Tax Code of the Russian Federation (Part 2)” of August 05, 2000 № 117-FZ (as amended by Federal Law of July 23, 2013). (In Russ.)
Executive Order of the Ministry of Finance of the Russian Federation “On Introduction in action of the International Financial Reporting Standards and Clarification of the International Financial Reporting Standards in the territory of the Russian Federation” of November 25, 2011 № 160n. (In Russ.)
Executive Order of the Ministry of Finance of the Russian Federation “On Adoption of the Accounting regulation “Accounting of Calculations on the Profit Tax of Organizations” of PBU 18/02 of November 19, 2002 № 114n. (In Russ.)
Resolution of the Government of the Russian Federation “On Approval of the Federal Rules (Standards) for Auditing” of September 23, 2002 № 696. (In Russ.)
