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BUSINESS INFORM №3-2011ABSTRACTS AND INFORMATION ABOUT AUTHORS
25
Section: Yefremova L. V., Panfilova O. A., Fed V. M. Some Peculiarities of Accounting and Evaluation of Accounts Receivable at Enterprise (p. 84 - 87)
The article reveals the essence of the concept of receivables, especially its recognition and counting. The analysis of the classification of receivables in accordance with SSAP. The method of assessment of accounts receivable, as the assessment
of claims commitment.
Yefremova Lyudmila V. – Candidate of Sciences (Economics), Associate Professor, Department of Economics and Evaluation of Enterprise Property, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine) Email: [email protected] Panfilova Olena Andriivna – student of Kharkiv National University of Economics Fed Valeria Mykolaivna – student of Kharkiv National University of Economics
Article is written in UkrainianDownloads/views: 637 | Download article (pdf) - |
Reference to this article: Yefremova, Lyudmila V., Panfilova, Olena Andriivna., and Fed, Valeria Mykolaivna. (2011) “Some Peculiarities of Accounting and Evaluation of Accounts Receivable at Enterprise.” Business Inform 3:84–87.
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