Accounting features for uncollectible receivables

Erhan, Lica; Bejan, Mihail

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dc.contributor.author	Erhan, Lica
dc.contributor.author	Bejan, Mihail
dc.date.accessioned	2020-09-11T12:17:29Z
dc.date.available	2020-09-11T12:17:29Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/446
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/446
dc.description	ERHAN, 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.	en_US
dc.description.abstract	Under 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	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	doubtful receivables	en_US
dc.subject	commercial receivables	en_US
dc.subject	net sales volume	en_US
dc.subject	collection period	en_US
dc.subject	customers	en_US
dc.subject	bankruptcy	en_US
dc.subject	insolvency	en_US
dc.title	Accounting features for uncollectible receivables	en_US
dc.type	Article	en_US