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Accounting features for uncollectible receivables

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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

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