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ФОРМУВАННЯ ЕФЕКТИВНОЇ ПОЛІТИКИ ПОГАШЕННЯ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ В КОНТЕКСТІ РОЗВИТКУ ФІНАНСОВОГО ІНСТРУМЕНТАРІЮ // Formation of effective policies of accounts receivable repayment in the context of financial instrumentary development

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  • Здреник, В. С.

    (Тернопільський державний економічний університет)

Abstract

The meaning of “financial instrument” and its elements have been determined, as well as the analysis of foreign literature concerning the question of accounts receivable accounting has been carried out. Визначено поняття “фінансового інструменту” та розглянуті його елементи, а проведено аналіз зарубіжної літератури з питання обліку дебіторської заборгованості.

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