The principles of IFRS in accounting and control of receivables

UDC 657

Authors

Kovaleva V. D., PhD in Economics, Associate Professor, Stavropol Institute of Cooperation (Affiliate), Belgorod University of Cooperation,
Economics and Law, Stavropol

Abstract

The article is devoted to actual problems of accounting and control of receivables, the versatility of methods for controlling receivables is disclosed, the use of IFRS principles for accounting for receivables, which increase the profitability of receivables and reduce possible losses, is justified and proposed.

Keywords

accounts receivable, buyer, account, accounting, control, method, assessment, IFRS, IFRS principles.