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BUSINESS INFORM №2-2011, Vol.2

ABSTRACTS AND INFORMATION ABOUT AUTHORS

41

Section: Accounting and Auditing
Fartushnyak O. V., Bezkorovaynaya L. V., Pasichnik I. Y.
Acceptance and Assessment of Accounts Receivable and Accounts Payable in Domestic and Foreign Practice (p. 107 - 109)

The article reveals the peculiarities of acceptance and assessment of accounts receivable and accounts payable in accordance with Provisions (Standards) of Accounting and IFRS and develops recommendations as to determination and termination of recognition of accounts receivable with the account of provisions of IFRS and experience of foreign countries as well.

Fartushnyak Olga V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Bezkorovaynaya Lidia Vasilievna – Candidate of Science (Economics), associate professor of the Department of Accounting of Kharkov National University of Economics
Pasichnik Inna Yurievna – senior lecturer of the Department of Accounting of Kharkov National University of Economics

Article is written in Russian
Downloads/views: 795

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Reference to this article:
Fartushnyak, Olga V., Bezkorovaynaya, Lidia Vasilievna., and Pasichnik, Inna Yurievna. (2011) “Acceptance and Assessment of Accounts Receivable and Accounts Payable in Domestic and Foreign Practice.” Business Inform 2(2):107–109.


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