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ФАКТОРИНГ ЯК ЕЛЕМЕНТ ПОЗИКОВОГО КАПІТАЛУ: ОБЛІКОВО-ТЕОРЕТИЧНИЙ АСПЕКТ // Factoring as a constituent of borrowed capital: accounting and theoretical aspect

Author

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  • Зеленіна, Олена Олександрівна

    (Житомирський державний технологічний університет)

Abstract

Existing approaches towards the essence of factoring and its types have been considered in the article. Necessity of using factoring services at Ukrainian enterprises has been determined. Distinguishing classification characteristics of factoring transactions for accounting purposes have been grounded. У статті розглянуто існуючі підходи до сутності факторингу та його видів. Визначена необхідність застосування факторингових послуг на підприємствах України. Обґрунтовано виділення класифікаційних ознак факторингових операцій для цілей бухгалтерського обліку.

Suggested Citation

  • Зеленіна, Олена Олександрівна, 2010. "ФАКТОРИНГ ЯК ЕЛЕМЕНТ ПОЗИКОВОГО КАПІТАЛУ: ОБЛІКОВО-ТЕОРЕТИЧНИЙ АСПЕКТ // Factoring as a constituent of borrowed capital: accounting and theoretical aspect," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 18(3).
    • Handle: RePEc:scn:000pbo:57424
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