PROBLEM OF FORMATION OF A RESERVE ON DOUBTFUL DEBTS

Kamal Elina Irekovna
Kazan Federal University

Abstract
In this work the main problems connected with formation of a reserve on doubtful debts are considered. In article are allocated, their advantages and shortcomings.

Keywords: Accounting, accounts payable, doubtful debts, financial account, guarantee, obligations, receivables, reserve

Category: 08.00.00 Economics

Article reference:
Problem of formation of a reserve on doubtful debts // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/81360

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