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Електронний архів Житомирського державного технологічного університету
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| Title |
?????? ??????? ??????? ???????????? ??????: ???????????? ? ??????????
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| Creator |
??????, ?.?.
????, ?.?. ??????, ?.?. Zamula, I.V. Prut, T.M. Semyon, V.S. |
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| Subject |
??????????? ?????????????
?????? ???????????? ?????? ????? ?????????? ????? ???????????? ????????????? ????? ?????????? ???????????? ?????????????? accounts receivable reserve of doubtful debts method of absolute amount of doubtful debts method of application of coefficient of doubtfulness |
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| Description |
???????????? ?????????? ?? ??????????? ??????????? ? ??????????? ???????????? ??????? ???????? ??????? ???????????? ?????? ? ???????? ??????????? ???????????? ?????????????? ? ????? ???????????? ??????????? ???????????? ???????????????? ?????????? ????????? ??????? ?????????? ????????????. ?????????? ??????????? ???????? ??????? ???????????? ??????, ????????? ????????? ???????????? ??????? ???????? ?????????? ??????? ? ????? ?????? ?????????? ????? ???????????? ????????????? ? ?????? ?????????? ???????????? ??????????????, ? ???????? ??????? ???????????? ??????????????: ?? ????????? ???? ??????????? ??????, ?? ????????????? ??????????? ????????????? ?? ?????? ???????????, ?? ????????? ???? ????????? ??????????? ????????????? ? ????? ??????????? ????????????? ?? ?????? ???????????????? ??????? ?? ?????????? ???????? ???, ? ??? ?? ???????????????? ?? ???????????? ? ??????????. ?????????? ???? ?????????? ???????????? ????? ???? 10 ? ???? 13 ? ????? ?????? ??????????? ?????????????.
The research has been aimed at determining advantages as well as disadvantages of existing methods of making the allowance for doubtful debts as well as at detecting the ways of determining the doubtfulness ratio with the purpose of forming the suggestions on whether the applying the offered methods by a specific company is expedient. The peculiarities of making the allowance for doubtful debts as well as the existing methods have been compared in the part of absolute amount of doubtful debts method and the method of applying the doubtfulness ratio by bad debts specific weight; according to the receivables classification by the terms of nonpayment; by specific weight of written off receivables in the amount of receivables at the beginning of appropriate period by previous three-five years have been determined as well as their advantages and disadvantages have been analyzed in the article. The ways of removing the contradictions between the NAS(P) 10 and NAS(P) 13 in the part of receivables estimation have been suggested. |
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| Date |
2016-04-11T12:19:17Z
2016-04-11T12:19:17Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2718
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
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