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Accounting features for uncollectible receivables

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cris.sourceIdoai:irek.ase.md:1234567890/446
dc.creatorErhan, Lica
dc.creatorBejan, Mihail
dc.date2020-09-11T12:17:29Z
dc.date2020-09-11T12:17:29Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:57:21Z
dc.date.available2023-11-13T20:57:21Z
dc.descriptionERHAN, Lica, BEJAN, Mihail. Accounting features for uncollectible receivables. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 194-198. ISBN 978-9975-75-895-6.
dc.descriptionUnder the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of Moldova, may arise cases when customers do not have the ability to honor their payment obligations and will not pay the amounts due. In this situation, the entity will recognize uncollectible (doubtful) receivables. The purpose of the present article is to examine the problems related to the uncollectible (doubtful) receivables accounting and to emphasize the directions for their improvement in accordance with the international requirements and the current level of economic development of the local entities. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/446
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/446
dc.identifier.urihttps://cris.ase.md/handle/123456789/5307
dc.languageen
dc.publisherASEM
dc.subjectdoubtful receivables
dc.subjectcommercial receivables
dc.subjectnet sales volume
dc.subjectcollection period
dc.subjectcustomers
dc.subjectbankruptcy
dc.subjectinsolvency
dc.titleAccounting features for uncollectible receivables
dc.typeArticle
dspace.entity.typePublication
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