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THE PECULIARITIES OF DEBTS RECEIVABLE ACCOUNTING ACCORDING TO THE NATIONAL AND INTERNATIONAL STANDARDS: A COMPARATIVE ASPECT
(2018) T. Stupnytska, O. Volodina, Yu. Vasylieva
In Ukraine, since the beginning of formation of market relations and so far, a lot of urgent and important questions, connected with debts receivable accounting, have been existed. Therefore, it stipulates constant considering of normative acts and regulating documents, working out of the new ways of perfection ofthe organization and methods of calculations with debtors. The question of debts receivable managementand accounting is rather an important and complicated element, because the financial condition of an enterprise depends to a great extent on presence and efficient management of this type debts.The question of debts receivable accounting is regulated by the Ukrainian Law "About Accountingand Financial Reporting in Ukraine", national standards of accounting (SA) and international standards offinancial reporting (ISFR), as debts receivable refers to the enterprise assets and influences determinationof the real financial condition of the enterprise.The comparative analysis of the aspects of debts receivable accounting according to the nationaland international standards of accounting has been conducted in the article. The peculiarities of accountinghave been considered and common and distinctive features of debts receivable accounting have been determined both according to SA and to ISFR.