Creation of Provision for Doubtful Debts

The purpose of this study is to develop methods of creation of provision for doubtful debts. It was proposed to use two methods of provisioning for doubtful debts, both individually and in the aggregate. The first method is percentage of sales approach that is used in international standards. Its u...

Full description

Bibliographic Details
Main Authors: Yuriy Ivanovich Sigidov, Marina Aleksandrovna Korovina, Aleksander Ivanovich Trubilin, Viktor Vilenovich Govdya, Nadezhda Konstantinovna Vasilieva
Format: Article
Language:English
Published: EconJournals 2016-10-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/3034