Accounting for Assignments
| Autor: | Victor G. Getman |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2019 |
| Předmět: |
дебиторская задолженность
покупка дебиторской задолженности по договорам цессии бухгалтерский учет операций по договорам цессии у юридического лица приобретшего дебиторскую задолженность резервы по сомнительным долгам нормальная и ненормальная задолженность receivables assignment agreements accounting for assignment agreements of buyer doubtful receivables reserves standard and unconventional receivables Accounting. Bookkeeping HF5601-5689 |
| Zdroj: | Учёт. Анализ. Аудит, Vol 0, Iss 5, Pp 30-33 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2016--5-30-33 |
| Popis: | The whole range of issues connected with the assignment agreements are critically assessed in the article. Economic essence of this phenomenon is analyzed. Different methods of accounting for it are critically scrutinized in the article. The article investigates the approaches of different commercial courts to the case settlements regarding the lawfulness of creation of the reserves of bad debts and doubtful receivables in business transactions according to the assignment agreement by the commercial organizations. Most of the courts consider that there are no grounds for their formation. However, according to the author of the article, this approach is lawful only regarding the acquisition of the standard receivables. In cases with the purchase of unconventional receivables the price discounts obviously point at the fact that most likely they are bad debts. Taking into account the dual nature of the discounts, the new order of accounting for assignment agreements is provided. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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