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Introduction. Accounting for receivables has certain features in both domestic and foreign practice. Due to the current trend towards the transition to accounting and financial reporting in accordance with the requirements of International Accounting Standards (IAS) and International Financial Reporting Standards, in Ukraine the issue of harmonization of receivables accounting is becoming increasingly important. Some aspects of debt accounting in Ukraine and abroad differ in accounting methods and require further research.
Purpose. The purpose of the study is to compare the accounting of receivables of the enterprise in accordance with international accounting standards and national regulations (standards) of accounting, to identify differences to achieve harmonization between these regulations.
Results. The article examines the classification features of receivables in accordance with IAS 1 "Presentation of Financial Statements" and UAS 10 "Accounts Receivable". The main problems that arise in the classification of receivables are identified, proposals are made to generalize the classification of receivables in accordance with scientific research of scientists and regulations governing the accounting of receivables. The development of a scientifically sound classification of receivables is important because it allows you to organize and provide reliable information about the status of accounts receivable with the company. The article analyzes the state of receivables of Ukrainian enterprises in terms of economic activities. The identified patterns in the growth of receivables are a signal of the need for companies to turn to International Financial Reporting Standards and International Accounting Standards and apply traditional and modern international measures to manage receivables, to accelerate its turnover, which returns us to the need to compare receivables. UAS and IAS (IFRS). This is necessary to understand at what stage is the regulation of accounting for receivables in the legislation of Ukraine in comparison with international accounting practices, whether there is a difference between them and how significant it is.
Originality. The classification features of receivables in national and international practice are investigated, the problematic issues of its classification are identified in order to organize and provide reliable information about the state of settlements of debtors of the enterprise. Based on the analysis of the dynamics of the volume and structure of receivables of Ukrainian enterprises in terms of economic activities, the need to compare the accounting of receivables under IAS (IFRS) and UAS. A comparative analysis of accounting for receivables in accordance with international accounting standards and national regulations (standards) of accounting and identified their common and distinctive features.
Conclusion. The process of accounting for receivables under IFRS (IAS) and UAS is very similar, but there are some key differences: IFRS (IAS) does not classify receivables as ordinary, doubtful and bad. Due to this, IFRS (IAS) also does not regulate the process of creating and accounting for the provision for doubtful debts, and therefore differs in the reflection of receivables in the financial statements. International Financial Reporting Standards and International Accounting Standards provide a more arbitrary classification of receivables, and therefore give companies more freedom in choosing the criteria for transferring debt from one classification to another, based on the characteristics of the industry, its size and professional opinion of the chief accountant enterprises.
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