出版社：Odessa National Polytechnic University Institute of Business, Economics and Information Technologies
摘要：In this article the questions, the advantages and disadvantages of the new reflection receivables in the main financial statements of enterprises, the comparative analysis of disclosure of data on accounts receivable in the current shape and form of the previous year, the ways to improve the composition of the balance sheet, indicating the obligation or for consideration by the drafters of their inclusion in the tabular section of the report relating to the asset. Keywords: financial condition, financial statements, balance, users, decomposition, composition, liabilities, receivables, a provision for doubtful debt, cash
