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Известия Иркутской государственной экономической академии
Article . 2008
Data sources: CyberLeninka - Russian open access scientific library
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Актуальные аспекты создания резервов по сомнительным долгам в бухгалтерском учете

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2008 Russian Publisher:Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Байкальский государственный университет экономики и права»Journal:Известия Иркутской государственной экономической академии (issn: 1993-3541, Copyright policy )

Актуальные аспекты создания резервов по сомнительным долгам в бухгалтерском учете

Abstract

Рассматриваются актуальные вопросы создания резерва по сомнительным долгам для целей бухгалтерского учета. Автором предложен алгоритм определения величины отчислений в резервы по сомнительным долгам посредством использования коэффициентов финансового анализа.

This article considers the actual questions of forming of allowances for bad debts. The author suggests the algorithm of amount deduction definition using the financial analysis coefficients.

Keywords

РЕЗЕРВЫ ПО СОМНИТЕЛЬНЫМ ДОЛГАМ, АНАЛИЗ ПЛАТЕЖЕСПОСОБНОСТИ НА ОСНОВЕ ФИНАНСОВЫХ КОЭФФИЦИЕНТОВ, КОЭФФИЦИЕНТ ЛИКВИДНОСТИ, БЕЗНАДЕЖНЫЕ ДОЛГИ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze