Accounting of accounting and crediting arrears taking into account IFRS
Автор: Podgornaya A.V., Kolesnikova E.V.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 1-2 (29), 2019 года.
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The definition of receivables and payables is given, compared with the definition of IFRS. The features of recognition of receivables and payables are determined. The peculiarities of debt accounting are formulated. Determined the procedure for termination of their accounting.
Accounts receivable, payables, asset, liability
Короткий адрес: https://sciup.org/140284671
IDR: 140284671
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