Domestic practice of assessing accounts receivable

This article discusses theoretical approaches to the interpretation of accounts receivable in international and domestic practice. Based on the given dynamics and structure of accounts receivable of Russian organizations for the previous five years, the necessity of applying methods for assessing accounts receivable taking into account the factor of changes in its value over time is justified. The calculation of accounts receivable is made according to the most relevant methods of assessing the rights of claim on the example of the organization LLC "Firm "Gellas".