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- W4320148733 abstract "Based on the critical review of current national and international regulatory acts, within the article, the regulatory legal framework that controls general and special issues in the field of accounting and taxation of operations on the formation, use, adjustment and/or write-off of the reverse of doubtful debts is systematized. In particular, a description of the main regulatory legal acts regulating the processes of organization, accounting and taxation of the consequences of operations on the formation, use, adjustment and/or write-off of the reverse of doubtful debts is provided.There is a justified need to regulate at the level of internal legal support the processes of accounting for the formation, use, adjustment and/or write-off of the reverse of doubtful debts, in the part that does not contradict current regulatory legal acts, which is due, first of all, to the availabilityof alternative options for accounting for these processes, defined in relative regulations. This provided the basis for the development for the accounting model for the transactions related to the reverse of doubtful debts, and their tax consequences when determining the tax base for the corporate incometax, as well as a generalization of the main elements of the internal regulatory support for accounting the transactions on the formation, use, adjustment and/or write-off of the reverse for doubtful debts.The effect of their implementation will consist in the formation of a complete system for accounting for possible transactions regarding the reverse of doubtful debts, namely in the part of providing primary, current and final accounting. In addition, the enterprise will have the opportunity to receive complete and reliable information for correct calculation of the reverse for doubtful debts;will be able to timely identify receivables that have signs of doubt or hopelessness; will document economic transactions reflected in the accounting related to the reverse of doubtful debts." @default.
- W4320148733 created "2023-02-13" @default.
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- W4320148733 date "2022-01-01" @default.
- W4320148733 modified "2023-10-03" @default.
- W4320148733 title "REGULATORY AND LEGAL SUPPORT FOR ACCOUNTING OF THE DOUBTFUL DEBTS RESERVE" @default.
- W4320148733 doi "https://doi.org/10.25140/2411-5215-2022-2(30)-125-138" @default.
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