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Електронний архів Житомирського державного технологічного університету
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| Title |
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Accounting providing assignment of debt to collection company by factoring agreement |
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| Creator |
?????????, ?.?.
Lagovska, ?.?. |
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| Subject |
????????????? ????????????
????????? ??????????? ????? ???? ??????????????? collection activities factoring assignment of debt accounting taxation |
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| Description |
????????, ???????????? ? ??????? ????????? ?? ?????? ????? ?? ???????? (???????? ???????????? ?????????, ???? ????? ????????????? ? ???????????? ??????????????, ???????? ??????????, ? ??? ????? ??? ????????), ???????? ? ?????????? ????????????? ?????? ??? ????????????? ???????? ????? ?????????? ??????????????, ???, ? ???? ???????, ???????? ????????????? ????????????? ????????????? ? ????????????? ?????. ? ????????? ?????? ???????????????? ????????? ???????? ????? ????????????? ?????, ?? ??????????????? ? ??????? ????????? ? ??????? ?????????????? ?????? ????? ?? ????????? ???????? ??????????, ???, ?? ?????? ??????, ????????? ????? ??????????? ??? ???????? ????????????? ????????????. ? ?????????? ?????????? ???????????? ?????? ? ????? ???????? ??????????? ?????????????? ?????????? ? ?? ????????? ???????? ?????????? ? ??????? ?????? ?????????????? ????? ? ??????? ?? ?????, ??????? ????? ?????????????? ????? ????????????? ? ??????? ????????? ?????????? ? ????? ????????? ? ?????????? ?????????? ????????.
The processes occurring in the world economy at this stage of development (increased inflationary trends, the growth of the general economic and political instability, the problem of non-payment, including payments), leading to increased economic risks in settlements between economic entities, which, in turn, causes the use of debt collection and factoring services. In this work analyzed trends in the market of collection services, their taxation and accounting in the aspect of providing collection services on the basis of factoring agreement that, in our opinion, opens up new prospects for the development of collection activity. In the conclusion proposed a methodical approach of the accounting in collection companies and their clients of factoring operations in the system of accounts in terms of their types, which will contribute to a better and fuller reflection of information on such transactions in the financial statements of companies. |
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| Date |
2016-04-14T09:42:18Z
2016-04-14T09:42:18Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2831
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| Language |
rus
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.1(28)
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| Publisher |
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