Subject. This article examines and discusses accounts receivable as an object of accounting observation in historical retrospect. Objectives. The article aims to review the emergence of the category of accounts receivable, study the issues of its accounting in Russian accounting during the socialist period and the beginning of market reforms, and investigate the current state of representation and disclosure of information about accounts receivable in financial statements. Methods. For the study, I used analysis and synthesis, observation, comparison, and logical generalization. To study the current state of representation and disclosure of information about accounts receivable, the content of the financial statements for 2024 of forty-eight Russian organizations from various sectors of activity was analyzed. Results. Based on the analysis of the practical aspects of presenting accounts receivable information in the balance sheet of forty-eight organizations for the 2024 reporting year, the article finds that currently, organizations present accounts receivable in a very heterogeneous manner, which does not help conclude about the financial position of organizations unequivocally and calculating the current liquidity ratio. Conclusions. A differentiated representation of accounts receivable in different sections of the balance sheet and the harmonization of the rules for creating reserves for doubtful debts are required.
Keywords: accounts receivable, accounting statements, history, current status
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