The order of write-off of bad debts

Name: The order of write-off of bad debts
Creator: Ermakova E.A.
Keywords: невостребованная кредиторская задолженность, резервы по сомнительным долгам, безнадёжная дебиторская задолженность, receivables, liabilities, bad debts, reserves for bad debts

descriptionPublicationkeyboard_double_arrow_right Article 03 Mar 2020 Russian Publisher:Российский университет дружбы народов (РУДН)

Authors: Ermakova E.A.;

The order of write-off of bad debts

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Abstract

В статье рассмотрен порядок формирования резервов по сомнительным долгам, а также правила списания безнадежной дебиторской и невостребованной кредиторской задолженности в бухгалтерском и налоговом учете.

The article considers bed debts from two points: accounting and tax, discussing the procedures to recognize debts as bad ones.

Keywords

невостребованная кредиторская задолженность, резервы по сомнительным долгам, безнадёжная дебиторская задолженность, receivables, liabilities, bad debts, reserves for bad debts

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