Assessment of the value of rights to claims (accounts receivable) Theory and practice. Textbook
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The training manual deliberately deliberate the concepts used in the assessment - the right to claim, obligation (debt), receivables. It is revealed that it is the object of assessment from the point of view of the legislation on evaluative activity. The specifics of receivables and the features of its financing at the enterprise are described. Features of accounting of receivables are considered. The issues of the inventory of receivables, its adoption to account, the account plan and the procedure for writing it off are highlighted. The features of the procedure for analyzing the quality of receivables are disclosed. The modern methodology for assessing the rights of claim is considered. Attention was paid to the issues of mass assessment of receivables in the course of assessing the cost of a business, as well as the problem of calculating discount rate.
For students of higher educational institutions studying in the framework of the undergraduate of the direction of training 03/38/01 "Economics", magistracy 38.04.01" Economics" and 38.04.08 "Finance and
For students of higher educational institutions studying in the framework of the undergraduate of the direction of training 03/38/01 "Economics", magistracy 38.04.01" Economics" and 38.04.08 "Finance and
Author:
Author:Сутягин В.Ю.
Cover:
Cover:Hard
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-16-014969-1
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