ACCOUNTING AND TAX ACCOUNTING FOR BAD AND DOUBTFUL RECEIVABLESJournal: Academic Bulletin "Economics and Region" (Vol.1, No. 50)
Publication Date: 2015-02-27
Authors : Alla V. Dmytrenko; Marina P. Shovkoplyas;
Page : 114-118
Keywords : hopeless receivables; doubtful receivables; tax accounting; accounting.;
The paper considers the role of bad and doubtful receivables in the modern business environment. The basic defects in bad and doubtful receivables generated are during economic transformation. The basic ways of improvement and simplification of bad and doubtful receivables accounting in the modern business environment are suggested.
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