DOUBTFUL DEBTS RESERVE: CALCULATION IMPROVEMENT

Authors

  • Nelia Proskurina

Keywords:

receivable, doubtful accounts receivable, bad debts, doubtful debts reserve

Abstract

The article regards normative terms of calculating of doubtful debts reserve in accounting. The necessity of combining of methods of doubtful debts reserve calculation provided by national accounting Standard has been grounded. The article suggests accounting form aiming at providing information for controlling bodies concerning transparency in acceptance of receivables as doubtful and bad.

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Published

2018-03-11

Issue

No. 25 (2014): SCIENTIFIC NOTES OF OSTROH ACADEMY NATIONAL UNIVERSITY, SERIES "ECONOMICS"

Section

Accounting, analysis and audit