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<resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'>
<creators>
<creator>
<creatorName>Cozac, A.</creatorName>
<affiliation>Mykolayiv National Agrarian University, Ucraina</affiliation>
</creator>
<creator>
<creatorName>Dubinina, M.V.</creatorName>
<affiliation>Mykolayiv National Agrarian University, Ucraina</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ru'>Учет резерва сомнительных долгов</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2020</publicationYear>
<relatedIdentifier relatedIdentifierType='ISBN' relationType='IsPartOf'>978-9975-83-116-1</relatedIdentifier>
<subjects>
<subject>account receivable</subject>
<subject>reserve of doubtful debts</subject>
<subject>settlements</subject>
<subject>liabilities</subject>
<subject>balance sheet</subject>
<subject>enterprise</subject>
<subject schemeURI='http://udcdata.info/' subjectScheme='UDC'>657.432</subject>
</subjects>
<dates>
<date dateType='Issued'>2020</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Conference Paper</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'><p>The work is devoted to separate questions of the account of a reserve of doubtful debts at the enterprise, conditions of creation of a reserve, correct formation and use by the enterprise. The paper also considers the need to create doubtful debts, how and when they should be calculated, whether it is a mandatory requirement for the creation of a reserve, also considers the question of when and in which cases it is possible to avoid the creation of a reserve by the company.</p></description>
</descriptions>
<formats>
<format>application/pdf</format>
</formats>
</resource>