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Doubtful debts allowance develoment: Stages and methods of calculation

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dc.contributor.author Kulikova L.
dc.contributor.author Garyncev A.
dc.contributor.author Goshunova A.
dc.date.accessioned 2018-09-18T20:39:46Z
dc.date.available 2018-09-18T20:39:46Z
dc.date.issued 2015
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142198
dc.description.abstract © 2015, Mediterranean Center of Social and Educational Research. All rights reserved. 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.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject Accountancy
dc.subject Allowance
dc.subject Doubtful
dc.subject IAS
dc.subject The debt
dc.subject The debtor
dc.subject US GAAP
dc.title Doubtful debts allowance develoment: Stages and methods of calculation
dc.type Article
dc.relation.ispartofseries-issue 1S3
dc.relation.ispartofseries-volume 6
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 448
dc.source.id SCOPUS20399340-2015-6-1S3-SID84924266271


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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