Home  Journals  International Accounting  31(373) - 2015 August

Specifics of evaluating accounts receivable and payable of the entity

Received: 24 September 2013

Accepted: 5 November 2013

Available online: 22 October 2015

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: 

Pages: 12-23

Accounts receivable and payable constitute a portion of the entity's monetary relations. Their amount influences the market value of any business and its formation. The research identifies specifics of measuring accounting receivable and payable, indicates difficulties the appraisal faces when making this kind of examination, and proposes possible solutions. We also provide our own recommendations for analyzing amounts due, and make our conclusions on the need and importance of valuation of accounts receivable and payable as part of business appraisal.

Keywords: valuation, business, accounts receivable, accounts payable

References:

1. Upravlenie sovremennoi kompaniei [Modern business management]. Moscow, INFRA-M Publ., 2009, 598 p.
2. Kolass B. Upravlenie finansovoi deyatel'nost'yu predpriyatiya [Corporate finance management]. Moscow, Finansy, YUNITI Publ., 1997, p. 167.

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

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