Risk assessment and their impact on the creation of a doubtful debt reserve

Sarnytska Daria; Podran Ana; Dubinina Maryna; Telovata M.

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Articolul urmator

396

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2024-03-08 15:17

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similare conform CZU

336.368 (1)

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SM ISO690:2012

SARNYTSKA, Daria, PODRAN, Ana, DUBININA, Maryna, TELOVATA, M.. Risk assessment and their impact on the creation of a doubtful debt reserve. In: Проблемы и вызовы экономики региона в условиях глобализации : международная студенческая научно-практическая конференция, Ed. 6, 10 decembrie 2020, Comrat. Comrat, Republica Moldova: Tipografia "Centrografic”, 2020, Vol.1, pp. 332-334. ISBN 978-9975-83-116-1.

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Проблемы и вызовы экономики региона в условиях глобализации
Vol.1, 2020

Conferința "Проблемы и вызовы экономики региона в условиях глобализации "
6, Comrat, Moldova, 10 decembrie 2020

Risk assessment and their impact on the creation of a doubtful debt reserve

CZU: 336.368

Pag. 332-334

Sarnytska Daria¹, Podran Ana², Dubinina Maryna¹, Telovata M.¹

¹ Mykolayiv National Agrarian University,
² National Academy of Statistics, Accounting and Auditing

Disponibil în IBN: 12 ianuarie 2021

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Rezumat

The article considers the issues of managing accounts receivable of enterprises, analyzes the problems of valuation when creating a reserve of doubtful debts, examines and critically analyzes the features of calculating the reserve of doubtful debts, defines the reserve of doubtful debts for accounting purposes, reveals current issues of accounting for doubtful and bad accounts receivable, suggests a method for assessing the risk of occurrence and non-repayment of doubtful accounts receivable of an enterprise.

Cuvinte-cheie
Accounts receivable, doubtful debt reserve, settlements, risk assessment, enterprise

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