SPECIFIC FEATURES OF ACCOUNTS RECEIVABLE ACCOUNTING IN CONSTRUCTION CONTRACTING ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.23598042Abstract
This article examines the specific features of accounting for accounts receivable in construction contracting organizations and proposes approaches to establishing allowances for potential losses on accounts receivable.Keywords
accounts receivable, net accounts receivable, allowance for losses on accounts receivable, general and special statutory limitation periodsReferences
1. IFRS Foundation. IFRS 9 — Financial Instruments. International Financial Reporting Standard. Available at: https:// www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
2. IFRS Foundation. IFRS 15 — Revenue from Contracts with Customers. International Financial Reporting Standard. Available at: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/
3. Hillebrandt, P. M. (2000). Economic Theory and the Construction Industry (3rd ed.). Palgrave Macmillan. 224 pp.
4. Klee, L. (2015). International Construction Contract Law (1st ed.). John Wiley & Sons. https://doi. org/10.1002/9781118717868
5. Kuzmina, T. M. (2007). Upravlencheskii uchet v stroitelstve: metodika i organizatsiya [Management Accounting in Construction: Methodology and Organization]. Abstract of a Candidate of Economic Sciences dissertation, Novosibirsk, Russia. (In Russian).
6. Sadykova, N. V. (2003). Osobennosti bukhgalterskogo ucheta v stroitelstve [Specific Features of Accounting in Construction]. Vladivostok: Far Eastern University Publishing House. 111 pp. (In Russian).
Downloads
Published
How to Cite
Issue
Section
