Issues of receivables management: legal aspects
Автор: Modenov Anatoly Konstantinovich, Belyakova Elena Ivanovna
Журнал: Петербургский экономический журнал @gukit-journal
Рубрика: Финансовая и денежно-кредитная сферы
Статья в выпуске: 4 (20), 2017 года.
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This article examines the management of receivables. The consequences of untimelyrepayment of accounts receivable are analyzed. Measures to prevent deteriorationof the financial position of the organization, reduce losses, reduce inflationary lossesin income are considered. Legal aspects of attracting additional borrowed funds,fulfillment of tax obligations and obligations on contributions for social insurance,liabilities to other creditors are considered.
Accounts receivable, reserve, doubtful debts, inflationary losses, accrual method, cash method, write-off of bad debts
Короткий адрес: https://sciup.org/140244107
IDR: 140244107