КФУ. Карточка публикации. Doubtful Debts Allowance Develoment: Stages and Methods of Calculation

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DOUBTFUL DEBTS ALLOWANCE DEVELOMENT: STAGES AND METHODS OF CALCULATION

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Язык

русский

Авторы, сотрудники КФУ

Гарынцев Андрей Геннадиевич, автор

Куликова Лидия Ивановна, автор

Лыжова Анна Валерьевна, автор

Библиографическое описание на языке оригинала

L.I. Kulikova. Doubtful Debts Allowance Develoment: Stages and Methods of Calculation //Kulikova L.I., Garyncev A.G., Goshunova A.V. // Mediterranean Journal of Social Sciences. – 2015. – № 6 (1 S3). – P. 448-452. – 0,48 п.л.

Аннотация

The paper investigates the problem of doubtful debts allowance development for the purposes of receivables reflection in the accounting (financial) statements. Comparison of approaches to forming the allowance in compliance with the US, Russian and international accounting standards is fulfilled. It is proved that the allowance of doubtful debts formation should be based on the principle of accounting conservatism. In this case, it is advisable to use the method of accounts receivable aging based on the probability of payment coefficient. This coefficient represents the best assessment by the managers of the possible amount of the accounts left without repayment by the buyers judging from the past experience of relations with the debtors. The steps of forming an allowance are described in detail, basing on the certain procedures fulfillment.

Ключевые слова

the debtor, the debt, allowance, doubtful, accountancy, US GAAP, IAS

Название журнала

Mediterranean Journal of Social Sciences

URL

http://www.mcser.org/journal/index.php/mjss/article/view/5753

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https://repository.kpfu.ru/?p_id=101235

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Гарынцев Андрей Геннадиевич	ru_RU
dc.contributor.author	Куликова Лидия Ивановна	ru_RU
dc.contributor.author	Лыжова Анна Валерьевна	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	L.I. Kulikova. Doubtful Debts Allowance Develoment: Stages and Methods of Calculation //Kulikova L.I., Garyncev A.G., Goshunova A.V. // Mediterranean Journal of Social Sciences. – 2015. – № 6 (1 S3). – P. 448-452. – 0,48 п.л.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=101235	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	The paper investigates the problem of doubtful debts allowance development for the purposes of receivables reflection in the accounting (financial) statements. Comparison of approaches to forming the allowance in compliance with the US, Russian and international accounting standards is fulfilled. It is proved that the allowance of doubtful debts formation should be based on the principle of accounting conservatism. In this case, it is advisable to use the method of accounts receivable aging based on the probability of payment coefficient. This coefficient represents the best assessment by the managers of the possible amount of the accounts left without repayment by the buyers judging from the past experience of relations with the debtors. The steps of forming an allowance are described in detail, basing on the certain procedures fulfillment.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	the debtor	ru_RU
dc.subject	the debt	ru_RU
dc.subject	allowance	ru_RU
dc.subject	doubtful	ru_RU
dc.subject	accountancy	ru_RU
dc.subject	US GAAP	ru_RU
dc.subject	IAS	ru_RU
dc.title	Doubtful Debts Allowance Develoment: Stages and Methods of Calculation	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU