Relevant bibliographies by topics / Debt receivables

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Debt receivables'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Debt receivables"

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Darmawan, Darmawan, and Achmad Jufri. "The Concept of Relationship Between Debt and Receivable: Evidence on Basic Industrial Companies in Indonesia." International Journal of Business Review (The Jobs Review) 5, no. 1 (2022): 103–16. http://dx.doi.org/10.17509/tjr.v5i1.50699.

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The study's purpose was to determine whether there is a two-way influence between debt and receivables, the response of a variable to sShocks that occur in other variables and the contribution of each variable to other variables. Debt and receivable data are taken from 48 of the 91 companies in the basic industrial sector listed on the IDX. The statistical model used in this study is the Vector Autoregression Model, which aims to test the direction of influence between two variables. The results show that debt affects receivables, while accounts receivable do not affect debt. So there is only
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Mordan, Ie, and A. Solomakha. "SYSTEMIC APPROACH TO ENTERPRISE DEBT MANAGEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2019): 70–79. http://dx.doi.org/10.21272/1817-9215.2019.2-9.

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The article is devoted to generalization of theoretical bases and practical recommendations on improvement of the system of receivables management in the period of fierce competition and intensive development of debt relations between enterprises. In order to build an effective system, the management object - receivables - has been studied in detail. The approaches to understanding the nature of accounts receivable and the author's definition of it are distinguished. Receivables are grouped according to different classification characteristics, which is primarily of practical importance, allow
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Hali Makki, Mustofa Mustofa, and Farah Fergi Mufrida. "TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK UTANG PIUTANG BIBIT KENTANG DENGAN SYARAT JUAL BELI DI DESA JAMPIT KECAMATAN IJEN KABUPATEN BONDOWOSO." Al-Idarah : Jurnal Manajemen dan Bisnis Islam 5, no. 2 (2024): 100–110. https://doi.org/10.35316/idarah.2024.v5i2.100-110.

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Bermuamalah, debts and receivables are a form of contract that contains a social aspect which aims to help each other, so that the conditions in the debts and receivables transaction that are set by either one party or both parties are deemed to be incompatiblesharia principles.This research seeks to explain the study of muamalahfiqh regarding the existence of terms of sale and purchase in debts and receivables, as is the case in the community in Jampit Village, Ijen District, Bondowoso Regency. This research uses descriptive analytical methods. As for the data source in this research, the aut
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Kemarska, Liliia. "THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 100–110. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232598pp100-110.

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The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence.
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Sonata, Depri Liber, Deni Achmad, and Firganefi Firganefi. "REVIEW OF ISLAMIC LAW AND THE CIVIL CODE ON DEBTS AND RECEIVABLES USING COLLATERAL." PRANATA HUKUM 19, no. 2 (2024): 123–31. https://doi.org/10.36448/pranatahukum.v19i2.356.

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Pawning is a category of debt-receivable agreement, where for the trust of the person who owes the debt, the debtor pawns his goods as collateral for the debt. This practice is carried out without any written agreement but only verbal agreement and based on mutual trust. This research answers the questions stated in the problem formulation, namely: How is Islamic Law and the Civil Code reviewed regarding debts and receivables using collateral? The research results show that according to Islamic law, in Islamic law, the definition of pawning is similar to the Civil Code, that pawning is a guara
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Pratama, Rahmat Bakhtiar, Hendra Djaja, Tri Susilaningsih, and Moh Fahrial Amrullah. "Alternatif, Penyelesaian Sengketa Utang Piutang Berbasis Aplikasi Online." Bhirawa Law Journal 1, no. 1 (2020): 9–20. http://dx.doi.org/10.26905/blj.v1i1.5277.

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Debt receivables are based on an agreement, an agreement on receivables is included in the principal agreement. In the event of a process of debt receivable agreement made by the creditor and debtor. debtor basically based on trust between the creditor and the debtor, but a lot of debt occurs using additional agreements or assessors that govern collateral, accounts receivable debtusing collateral can vary, collateral for movable or immovable objects, tangible movable objects or intangible. The phenomenon that is happening right now is that there are accounts receivable debts where the lenders
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Sentriani, Femmy, Desi Isnaini, and Citra Liza. "Analisis Pelaksanaan Utang Piutang Emas Dalam Perspektif Ekonomi Islam." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4614–20. http://dx.doi.org/10.31539/costing.v7i3.9056.

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This research aims to determine the implementation of gold debts and receivables in Ujung Pulau Village based on an Islamic economic perspective. The type of research used is field research. Data collection techniques use observation, interviews and documentation methods, as well as data analysis techniques using a qualitative descriptive approach. The subjects in this research are the givers and recipients of gold debts and receivables. The results of the research show that the implementation of gold debts and receivables in Ujung Pulau Village is still frequently carried out, this is due to
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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.

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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that
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Mufiro, Adelia, Wahyu Agus Winarno, and Oktaviani Ari Wardhaningrum. "DESAIN DASHBOARD INTERAKTIF KINERJA KEUANGAN GUNA MENDUKUNG KEPUTUSAN BISNIS LEVEL TOP MANAJEMEN PADA CV BIMA TECHNOLOGIES." ABDI MAKARTI 4, no. 1 (2025): 24. https://doi.org/10.52353/abdimakarti.v4i1.785.

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As a rapidly growing technology company, CV Bima Technologies faces the challenge of making quick and effective business decisions. A key issue is the lack of detailed visualized financial information, such as receivables per customer and debts per creditor. This community service project aims to design a decision support system using interactive dashboards powered by Microsoft Power BI to provide real-time insights into business development and monitor ongoing projects. The method involves collecting primary data through interviews and additional financial data, which are then analyzed and si
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BONDARENKO, Olha, and Iryna MASIUK. "Ways to improve minimization of receivables and payments and management by them." Economics. Finances. Law, no. 4 (April 17, 2020): 26–29. http://dx.doi.org/10.37634/efp.2020.4.5.

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Introduction. To date, every entity has faced accounts receivable and payable. There are times when debt becomes overdue. An entity cannot repay its debt because debtors do not repay their debt. In fact, receivables and payables are closely linked, which in turn has a negative effect on the balance sheet and financial performance of any counterparty. This article discusses cases of arrears and ways of overcoming (reducing) accounts receivable and payables. The purpose of the paper is to study the factors that influence the increase in accounts receivable and payable within the internal and ext
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Dissertations / Theses on the topic "Debt receivables"

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Světlík, Radim. "Pohledávky v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9178.

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The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.
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Kolářová, Alena. "Řízení pohledávek v obchodní korporaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225083.

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The thesis has been involved in the receivables management in a selected business corporation, namely management of trade account receivables. Measures, the application of which should improve the situation in the selected company, are proposed with regard to the development and status of receivables at the reporting period.
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Бугайова, Є. О. "Удосконалення методичних підходів до управління дебіторською заборгованістю". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87087.

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Метою даного дослідження є аналіз проблем, що виникають під час організації та реалізації кредитної політики організації, визначення методичних підходів, що дозволяють створити ефективну кредитну політику з метою контролю за дебіторською заборгованістю та зниження ризику виникнення безнадійної дебіторської заборгованості. Об’єктом дослідження є процеси управління дебіторською заборгованістю та формування ефективної кредитної політики підприємства. Предметом дослідження є розгляд, аналіз і порівняння існуючих елементів кредитної політики, зокрема побудова кредитного рейтингу, розрахунок кредит
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Tanzerová, Radka. "Inkasní agentury v ČR a jejich úloha v procesu řízení rizik." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74937.

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This diploma thesis consists of two parts. The first part deals with theory and practice of credit risk management in non-financial enterprises in the Czech Repulic. The other part focuses on collection agencies - it defines their services, describes legislation that regulates their business, state their advantages and disadvantages in comparison to other ways of collecting debts and provides an analysis of the debt collection agencies market in the Czech Republic based on a questionnaire survey.
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Мордань, Євгенія Юріївна, Евгения Юрьевна Мордань, Yevheniia Yuriivna Mordan та А. О. Соломаха. "Систематизація підходів щодо визначення сутності дебіторської заборгованості". Thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77663.

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У сучасних нестабільних економічних умовах підприємствам особливо важливо раціонально та ефективно управляти дебіторською заборгованістю, забезпечуючи своєчасне погашення боргів і запобігаючи утворенню безнадійної заборгованості. Розроблення ефективної системи управління дебіторською заборгованістю є одним із ключових напрямів у вирішенні завдань підприємства з позиції забезпечення належного рівня фінансової безпеки та досягнення позитивних результатів у фінансовому оздоровленні.
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Осатаненко, К. В. "Особливості обліку та контролю дебіторської заборгованості в системі управління підприємства (на прикладі ТОВ «Шампань України»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Osatanenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської заборгованості. Проаналізовано нормативно-законодавчу базу щодо питань обліку та контролю дебіторської заборгованості, наукові праці вітчизняних та зарубіжних вчених у сфері відображення у бухгалтерському обліку дебіторської заборгованості, особливостей її контролю та економічного аналізу, а також практичний досвід ТОВ «Шампань України» щодо цього питання. Запропоновано доповнити наказ про облікову політику підприємства щ
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Lichková, Iveta. "Pohledávky po splatnosti - účetní a daňová legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206028.

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The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies ope
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Томашевського, Д. В. "Облік та контроль дебіторської та кредиторської заборгованості на прикладі Приватного підприємства «Скай Кепітал Груп»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tomasevschii.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської та кредиторської заборгованості підприємства. Проаналізовано стан обліку та внутрішнього контролю формування дебіторської та кредиторської заборгованості підприємства, фінансовий стан підприємства та його дебіторської і кредиторської заборгованості. Запропоновано удосконалення Наказу про облікову політику підприємства щодо обліку дебіторської та кредиторської заборгованості підприємства; підвищення рівню документального о
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Іскра, І. В. "Облік, контроль та аналіз поточної дебіторської заборгованості на підприємстві (на прикладі ТОВ «НТЦ «Керам-технології»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Iskra.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні та практичні питання обліку та контролю дебіторської заборгованості за їх видами, порядок утворення резерву сумнівних боргів. Проаналізовано стан обліку дебіторської заборгованості на підприємстві, стану, складу і структури дебіторської заборгованості. Запропоновано своєчасно здійснювати контроль за співвідношенням дебіторської і кредиторської заборгованості, винаходити можливості збільшення кількості замовників з метою зменшення масштабу ризику несплати, контр
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Бондик, О. В. "Облік та аудит доходів та дебіторської заборгованості (на прикладі ТОВ Бруклін Київ порт)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Bondyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти: поняття, класифікацію доходів та дебіторської заборгованості підприємства, дискусійні питання застосування міжнародного досвіду обліку доходів, витрат і дебіторської заборгованості у вітчизняній практиці. Проаналізовано: загальну організаційно-економічну характеристику ТОВ «Бруклін Київ порт», організацію обліку доходів та дебіторської заборгованості на досліджуваному підприємстві. Запропоновано: пропозиції з удосконалення обліку доходів на підприємстві
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Books on the topic "Debt receivables"

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Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessm
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Makoujy, Rick. How to read a balance sheet: The bottom line on what you need to know about cash flow, assets, debt, equities, and receivables-- and how it all comes together. McGraw-Hill, 2010.

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United States. Dept. of Energy. Office of Inspector General. Capital Regional Office, ed. Monitoring and collecting oil overcharge receivables. Capital Regional Office, 1989.

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Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. Auditors of Public Accounts, 1999.

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New York (State). Division of Management Audit and State Financial Services. Department of Health, Medicaid accounts receivable. The Division, 2001.

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United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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Division, United States General Accounting Office Accounting and Information Management. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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Connecticut. Auditors of Public Accounts. Performance audit report, Department of Social Services: Accounts receivable. Auditors of Public Accounts, 1999.

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Wagonheim, Eliot M. The art of getting paid: The business owner's guide to managing receivables and collecting debts in Maryland. E.M. Wagonheim, 1996.

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Vylder, Stefan De. Debt-for-AIDS swaps: A UNAIDS policy information brief. Joint United Nations Programme on HIV/AIDS (UNAIDS), 2004.

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Book chapters on the topic "Debt receivables"

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Jones, Stephen A. "Sales Invoice and Debt Instruments." In Trade and Receivables Finance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_19.

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Jones, Stephen A. "Specific Insured Debt Purchase." In The Trade and Receivables Finance Companion. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0_17.

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Stephen, Bruce. "Scotland." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0030.

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Abstract Scots law does not attribute a particular technical meaning to receivables. Books debts are a class of receivable in Scotland and there is often debate over what is or is not a book debt, partly due to accounting treatment and partly due to security registration requirements which in the Scottish context relate only to security over book debt receivables and not receivables generally. Another example of a receivable is the obligation to pay rent being a receivable in the hands of the landlord. Essentially, all receivables constitute obligations to pay. They are generally assumed to be
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Carson, Jon, and Jodi Fullarton-Healey. "Australia." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0002.

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Abstract In Australia, the term ‘receivable’ is generally understood to mean ‘debts currently owing to a company or individual; payments due from others’. The most common receivable over which security is taken in Australia is a book debt, but not all receivables are characterized as book debts. The definition of a book debt is important, as any security taken over book debts in Australia is subject to certain registration requirements. Halsbury’s Laws of Australia describes a book debt as a † debt due, or to become due, to the company at some future time on account of or in connection with a
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Chan, Andrew, and Tay Yong Seng1. "Singapore." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0031.

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Abstract The term ‘receivables’ is usually used to describe debts owed to (and therefore ‘receivable’ by) an enterprise. While it does not have a precise legal defi nition,3 it should include but is not limited to ‘book debt’ and connotes all monetary obligations owed to a business in Singapore underpinning its cash fl ow. Some examples of receivables are rent issuing from land or personal property, freight,6 and bank loans. Many receivables would qualify as ‘book debts’. ‘Book debts’ have been defi ned as debts arising in the ordinary course of business of a trader as would normally be entere
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Çankaya, Gözde, Ali Can Kolay, and Tunç Sözen. "The Republic of Türkiye." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0036.

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Abstract The term receivables is not specifi cally defi ned under Turkish law. In its most basic form, a receivable is money or property that a person has earned through trade or other means, yet has not collected. Such a receivable is a right that can enable a person to enforce someone to give, do, or prevent from doing something now or in the future. Taking a security is mainly about increasing the likelihood of getting repaid. There are many ways to do this but most rely on giving a secured creditor a direct recourse to a borrower’s assets (such as receivables) in case of default. Advantage
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Aitken*, Lee. "Hong Kong." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0015.

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Abstract A receivable in Hong Kong usually refers to ‘such debts as would be entered in the books of a well conducted corporation’. It has been said that the accepted legal sense of such a ‘book debt’ is ‘that of debts owing to a business of the kind usually entered in the books of account of the business, and in fact so entered although in certain cases the context of the particular statute concerned may not require the debts actually entered in the books of the business’.
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Pfenninger, Markus, and Rahel Gimmel. "Switzerland." In Security over receivables. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780199550456.003.0035.

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Abstract Pursuant to Swiss law, book debts or receivables are monetary claims that are not certifi cated in a negotiable instrument. The practising lawyer, however, when requested to draft a security agreement over certain assets held or deposited with a fi nancial institution (securities), often fi nds itself in the diffi cult position that the most obvious question directed to the type of security to be secured is the most diffi cult to be answered. Accordingly, it is advisable that in all instances due diligence is applied to ensure that a book debt in fact is a book debt and not merely a n
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Kayacık, Cihan. "Evaluation of the Concordation Process in Turkey in Terms of Tax Applications." In Bankruptcy and Reorganization in the Digital Business Era. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-5181-6.ch011.

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Any debtor who cannot pay his debts even though they are due or is in danger of not being able to pay on time can request a concordat. In the concordat process, tax-related practices and results concern more than one area. Therefore, it would be useful to consider the tax consequences of the concordat application as a whole. In addition, the concordat process will be discussed in terms of debtor and creditor. The consequences of the concordat by the creditor are in some cases “doubtful debt” and generally “worthless credit” being accepted and written off as an expense. In terms of the debtor,
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Guidolin, Massimo, and Manuela Pedio. "Asset-Backed Securities." In Debt Markets and Investments. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190877439.003.0022.

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This chapter investigates the mechanics of the origination process and the main characteristics of asset-backed securities (ABSs). In particular, it provides an overview of why and how unencumbered assets, such as loans, may be pooled into special legal entities, such as trusts, that are isolated from potential bankruptcy proceedings that may involve the issuer of the assets. The discussion also explores the cash flow structures that are typical of securitization as applied to ABSs. Special attention is given to the role played by the rating process in determining the value of ABSs and hence t
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Conference papers on the topic "Debt receivables"

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ACATRINEI, Marius, Adriana AnaMaria DAVIDESCU, Laurentiu Paul BARANGA, Razvan Gabriel HAPAU, and George CALIN. "Supervised Learning Algorithms for Non-Life SCR Ratio Forecasting." In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/057.

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The solvency is measured by the Solvency Capital Requirement (SCR). This study seeks to determine the best financial ratios to forecast SCR because it is significant. There is seasonality, data jumps, and shifts in insurance indicators, which make prediction of SCR difficult. Different machine learning algorithms are applied to the insurance market in this research to see how well they can describe and predict the SCR ratio. Gaussian process regression, ensemble methods, regression decision trees, stepwise regression, and neural networks were used as supervised learning techniques to find the
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Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.

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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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Putranto, P., and M. Hendrias. "Influence of Receivables, Debt, Capital, and Assets to Profitability (Empirical research on Property & Real Estate listed on Indonesia Stock Exchange year 2012-2016)." In Proceedings of the 2nd International Conference on Local Wisdom, INCOLWIS 2019, August 29-30, 2019, Padang, West Sumatera, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.29-8-2019.2289151.

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Бардина, Ирина Валентиновна. "ACCOUNTING FOR BAD DEBT OF AN ORGANIZATION FOR TAX ACCOUNTING PURPOSES." In Научные исследования в современном мире. Теория и практика: сборник статей XXVI всероссийской (национальной) научной конференции (Санкт-Петербург, Май 2024). Crossref, 2024. http://dx.doi.org/10.37539/240503.2024.83.12.003.

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В статье рассматриваются вопросы безнадежных долгов организации и их отражение в налоговом учете. Налоговый кодекс РФ содержит требования для учета таких долгов. Они признаются во внереализационных расходах организации. Признание безнадежных долгов требует предварительной инвентаризации. На основании информации, полученной по результатам инвентаризации дебиторской задолженности необходимо сделать классификацию задолженности. The article discusses the issues of bad debts of an organization and their reflection in tax accounting. The Tax Code of the Russian Federation contains requirements for a
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Karaca, S. Serdar, Derya Ağcadağ, Müge Sağlam, and Eray Baysa. "Effect of 2008 Global Economic Crisis on Turkey’s Manufacturing Sector’s Performance: An Application on the Borsa Istanbul Campanies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01073.

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In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total De
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Sönmezer, Sıtkı. "Effects of Sale of Non-Performing Loans to Asset Management Companies on Stock Performance of Banks." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01395.

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Asset management Companies, starting from 2006, have a critical role in the banking sector of Turkey in terms of liquidating Non-performing loans into cash. Sale of bad debts enable banks to transfer receivables to asset management firms at a substantial discount and obtain liquidity so that they have more robust financials and their ability to focus on their core businesses which may increase productivity. The objective of this study is to determine the immediate impact of the announcement of recent sales on stock prices of banks. This study provides evidence that 22 statistically significant
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