Peculiarities of accounting for receivables in foreign countries
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Abstract
The article discloses the peculiarities of accounting for receivables in foreign countries. Similarities and differences in approaches to the recognition, measurement and reflection of receivables on accounts and financial statements have been presented in the research. Basic approaches to the interpretation and recognition of receivables as obligations of buyers or other business counterparties before the company are recognized both in Ukraine and abroad. The difference lies in the discounts offered and differentiation of receivables from financial assets, which in the national practice must be recognized as a separate group of assets. These differences are caused, primarily, by the national and economic characteristics that have been developed in Ukraine. When borrowing the international experience of offering discounts national practice requires adaptation of national methods of recording these discounts. Instead of using the sub-account 285 "Trade margin" it is offered to use either a new sub-account or subaccounts of subsequent levels in the part of receivables. The offered suggestions will increase the information support of accounting data concerning the size and the expected decrease in receivables for management purposes.
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