Advanced Search
MyIDEAS: Login to save this article or follow this journal

Theoretical Foundations of Determination of Doubtful and bad Debts under Conditions of Anti-Crisis Measures

Contents:

Author Info

  • Ivanova Lyudmila B.

    ()
    (Kyiv National Economic University named after. V. Getman)

Registered author(s):

    Abstract

    The article shows the reasons of the necessity to study methodology of determination of doubtful and bad debts. It states that unlike bad debts, characteristics of which are mostly defined in legislative and regulatory documents, characteristics of doubtful debts are not specifically defined. That is why it studies in detail the norms of not only national accounting standards but also norms of the Tax Code of Ukraine, legislative norms subordinate to Tax Code and also recommendations of the international accounting standard 39 "Financial instruments: Recognition and Measurement". It reckons that the characteristics of doubtful debts acquire special importance in the process of anti-crisis management, since the general order of writing off doubtful debts cannot be applied in this case. The article provides a list of characteristics of doubtful debts, the order of which is built depending on the weight of factors that influence the financial state of the subject-debtor in the real sector of economy, with the purpose of formation of reserve of doubtful debts in accounting and improvement of orders of restructurisation and writing off debts on the basis of legislative and regulatory norms.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.business-inform.net/pdf/2013/3_0/286_292.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 3 ()
    Pages: 286_292

    as in new window
    Handle: RePEc:idp:bizinf:y:2013:i:3:p:286_292

    Contact details of provider:
    Web page: http://www.business-inform.net

    Related research

    Keywords: identification of doubtful bad debts; accounting standards; Tax Code norms; classification and ranking of doubtful debts;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:3:p:286_292. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.