Accounting treatment of account receivable according to the national and the international accounting standards
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 4, Issue 89
Abstract
Annotation. Purpose. A comparative analysis of the accounting of accounts receivable of the enterprise in accordance with International Accounting Standards and National Accounting Standards, the identification of differences in order to achieve harmonization between these regulations. Methodology of research. In order to study the accounting of receivables, in accordance with International Accounting Standards and National Accounting Standards, the method of comparison and analysis was used to distinguish common and distinctive features in accounting. Findings. On the basis of the research, it was established: the common and distinctive features of accounting for receivables in accordance with International Accounting Standards and National Accounting Standards on such features - accounting, recognition and measurement, methods for calculating the reserve of doubtful debts, reflected in the financial statements. An additional feature of classification of receivables is offered. Practical value. The research is aimed at improving the accounting and analysis that can be used to manage this debt at enterprises that keep track of and compile financial statements according to international standards in order to increase their competitiveness.
Authors and Affiliations
Y. Veriga, A. Kryvohuz
Keywords
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