ОБЛІК ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ ЗГІДНО З НАЦІОНАЛЬНИМИ ТА МІЖНАРОДНИМИ СТАНДАРТАМИ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Анотація

Purpose. A comparative analysis of the accounting of accounts receivable of the enterprise in accordance with International Accounting Standards and National Accounting Standards, the identification of differences in order to achieve harmonization between these regulations. Methodology of research. In order to study the accounting of receivables, in accordance with International Accounting Standards and National Accounting Standards, the method of comparison and analysis was used to distinguish common and distinctive features in accounting. Findings. On the basis of the research, it was established: the common and distinctive features of accounting for receivables in accordance with International Accounting Standards and National Accounting Standards on such features - accounting, recognition and measurement, methods for calculating the reserve of doubtful debts, reflected in the financial statements. An additional feature of classification of receivables is offered. Practical value. The research is aimed at improving the accounting and analysis that can be used to manage this debt at enterprises that keep track of and compile financial statements according to international standards in order to increase their competitiveness. Keywords: receivables, national standards accounting, international accounting standards, recognition, evaluation, reserve of doubtful debts, financial statements. REFERENCES 1. Bezverkhyi, К. V. (2014). Osoblyvosti bukhhalterskoho obliku za nastionalnymy ta mizhnarodnymy standartamy [Features of accounting according to national and interna- tional standards: a comparative aspect]. Oblik i finansy, 2, 8–13 [in Ukrainian]. 2. Bielokoz, O. (2010) Vidminnosti mizh vitchyznianymy ta mizhnarodnymy pidhodamy do otsinky debitorskoi zaborhovanosti [Differences between domestic and international approaches to trade receivables assessment]. Halytskyj ekonomichnyi visnyk, 2010, 3, 197– 201 [in Ukrainian]. 3. Haiduchok, T. S. & Tsegelnyk, N. I. (2012) Osnovy bukhhalterskoho obliku debitorskoi zaborhovanosti u vitchyznianii ta zarubizhnii systemi [Basis of accounts receivable in the domestic and foreign system]. Ekonomichni nauky, 9, 190–199 [in Ukrainian]. 4. Zhuravlova, N. M. (2013) Oblik debitorskoi zaborhovanosti v Ukraini ta inozemnykh krainakh. Osnovni vidminnosti [Accounts receivable in Ukraine and foreign countries. The main differences]. Upravlinnia rozvytkom, 17, p. 11–13 [in Ukrainian]. 5. Davydiuk, T. V. (2012) Vyznannia ta otsinka potochnoi debitorskoi zaborhovanosti: napriamy udoskonalennia [Recognition and mea- surement of current receivables: directions of improvement]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, 1, 102–108 [in Ukrainian]. 6. Sadovska, I. B., Bozhydarnik, I. B. & Nahir- ska, K. Ye. (2013) Bukhhalterskyi oblik [Accounting]. Kyiv: Tsentr uchbovoi literatury, 688 p. [in Ukrainian]. 7. Pro zatverzhennia natsionalnoho polozhennia (standartu) bukhhalterskoho obliku 10 «Debitorska zaborhovanist» [Position (standard) of record-keeping 10 «Account receivable»]: Nakaz Ministerstva finansiv Ukrainy, № 237, 08.10.1999/ http://zakon4.rada.gov.ua/laws/ show/z0751-99. Retrieved from http://zakon4. rada.gov.ua/laws/show/z0751-99 [in Ukrainian]. 8. Mizhnarodni standarty finansovoi zvitnosti [International Financial Reporting Standards]: vydani radoiu z Mizhnarodnykh standartiv bukhhalterskoho obliku zi zminamy stanom na 01.01.2018, №929_010. http://zakon.rada. gov.ua/laws/ show/929_010. Retrieved from http://zakon.rada.gov.ua/laws/show/929_010 [in Ukrainian]. 9. Shekhterle, R. R. (2018) Porivnialnyi aspect obliku debitorskoi zaborhovanosti pidpryiem- stva za P(S)BO ta MSFZ [Comparative aspect of accounting for receivables of the enterprise for PSA and IFRS]. Ekonomika i suspilstvo, 16, 947–952 [in Ukrainian].  Published:   2019-06-14

Класифікація

Схожі роботи