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Journal articles on the topic 'Doubtful and hopeless debt'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Bondina, Natalya Nikolaevna, Igor Alexandrovich Bondin, and Yulia Anatolyevna Egorova. "Receivables: control aspects." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 50–57. http://dx.doi.org/10.33920/sel-11-2102-05.

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The article presents the key aspects of monitoring the current state of receivables in the organization, as well as the work of responsible executors with receivables for the timeliness and effectiveness of measures taken to prevent the transition of receivables to the category of hopeless ones. Special attention is paid to the issue of ensuring the reliability of accounting data and reporting in terms of settlements with debtors through the formation of a reserve for doubtful debts.

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2

Walsa Azisa Putri, Triana Yuniati, and Tutiek Yoganingsih. "ANALYSIS OF RECEIVABLES LOSS RESERVE POLICY AT PT. IP NETWORK SOLUSINDO." Jurnal Ilmiah Akuntansi dan Manajemen 19, no. 2 (2023): 98–104. http://dx.doi.org/10.31599/jiam.v19i2.677.

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The purpose of this study aimed to analysis of allowance for doubtful debt PT. IP Network Solusindo. The type of research used is descriptive qualitative by extracting data through intervies, observation and documentation. By using accounts receivable report, aging schedule of accounts receivable and profit loss statement PT. IP Network Solusindo. Based on the result of the research and discussion conducted by researches, the allowance for doubtful debt at PT. IP Network Solusindo are doing by recognition of allowance for doubtful debt as bad debt expense by using allowance method. The measure

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3

Shinkareva, O. V., V. A. Dikikh, and S. A. Kormacheva. "Features of recognition of doubtful debt in the tax accounting of medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 7, 2022): 36–42. http://dx.doi.org/10.33920/med-17-2211-04.

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The article is devoted to the peculiarities of recognition of dubious debt in order to calculate the provision for dubious debts in the tax accounting of medical organizations. It is noted that the reserve can be created only by taxpayers who apply the accrual method when recognizing income and expenses on corporate tax. The concept of doubtful debt in tax accounting is considered. It was noted that the amount of doubtful debt includes overdue debt, taking into account value added tax, while according to Article 266 of the Tax Code of the Russian Federation, this debt should arise exclusively

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4

Shinkareva, O. V., and V. A. Vishnevskiy. "Features of write-off of bad debts due to provisions created by medical institutions for doubtful debts in tax accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 18, 2023): 21–29. http://dx.doi.org/10.33920/med-17-2302-03.

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The article is devoted to the peculiarities of recognizing a bad debt and considering the specifics of writing off this debt due to the formed reserve for dubious debts in the tax accounting of medical organizations. The grounds for recognizing a doubtful debt as bad debt due to the provision were analyzed. It has been established that bad debt, unlike dubious debt, is already unrealistic for collection, which allows it to be taken into account in the losses when calculating corporate income tax. Important in this case is the question of the timing of recognition of receivables as bad debt and

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5

Bryan, Timothy Gordon, Mark A. McKnight, and Robert Houmes. "Accounting conservatism or earnings management: A study of the allowance for doubtful accounts." Corporate Ownership and Control 18, no. 3 (2021): 175–90. http://dx.doi.org/10.22495/cocv18i3art14.

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This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ide

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6

Båtstad, Helge S., and Floyd W. Rudmin. "Suicidal tendencies as correlates of disability measures." Journal of Health Psychology 21, no. 12 (2016): 3037–47. http://dx.doi.org/10.1177/1359105315592048.

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Disabilities and handicaps affect health-related quality-of-life (HRQOL) and dysphoria symptoms (helpless, hopeless, worthless, dissatisfied with life, depressed, suicidal). Archived 2009 Canadian Community Health Survey (CCHS) data (N=124,188) replicated 49 positive correlations (p<.001) of seven kinds of disability measured by the Health Utilities Index (HUI) with seven measures of dysphoria. Cognition and pain disabilities appeared most dysphoric. Individuals (N=724) in the 2009 CCHS data with HUI total scores less than 0.00 are defined by HUI protocols as “worse than dead.” This HUI cat

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Belyaev, S. G., N. I. Dorogov, I. A. Kapitonov, A. N. Ablyazov, and D. O. Krulikovsky. "Standardized approaches of regulated organizations and regulators to the justification of doubtful debt costs." Russian competition law and economy, no. 3 (October 1, 2021): 56–63. http://dx.doi.org/10.47361/2542-0259-2021-3-27-56-63.

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The article presents the results of a study of the problems that occur when applying the problems of regulated application by regulated organizations in the field of heat supply and regulatory authorities of standardized approaches to substantiating actual expenses under the article “Expenses on doubtful debts” in relation to heat generation facilities. The specifics of the heat supply services market, expressed in the naturally monopolistic position of heat suppliers, are revealed. The key conditions for the successful functioning of regulated organizations have been identified and proposals

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8

Ngurah Indrawati, Ida Ayu Agung. "PENGARUH KEBIJAKSANAAN KREDIT TERHADAP PIUTANG PADA HOTEL RAMADA BINTANG BALI RESORT KUTA BALI." Jurnal Ilmiah Hospitality Management 4, no. 2 (2018): 15–24. http://dx.doi.org/10.22334/jihm.v4i2.53.

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Credit sales in hospitality industry is a strategy to increase sales and eventually increase profit. This strategy contains risks can not be uncollectible receivables due from credit rule which includes credit period, credit standards, collection of receivables wisdom, wisdom pieces, and conditions of economic activity and the level of credit monitoring is thought to affect doubtful accounts. This study tried to determine the effect of credit policy towards bad debts at Ramada Bintang Bali Resort Tuban. The results showed the effect of the credit period for doubtful accounts is based on linear

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Lestari, Wahyu Dwi Arti, Muhammad Imron, and Mutmainah. "PENGARUH KREDIT BERMASALAH TERHADAP LIKUIDITAS DAN PROFITABILITAS PADA KOPERASI ARTA MAKMUR DI REJOSO NGANJUK." JAMER : Jurnal Akuntansi Merdeka 5, no. 1 (2024): 34–46. http://dx.doi.org/10.33319/jamer.v5i1.115.

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This research aims to examine the effect of non-performing loans consisting of substandard loans, doubtful loans and bad loans on liquidity and profitability. The sampling technique uses the quota sample method. Data was obtained from secondary data from the monthly report of the Arta Makmur Rejoso Nganjuk Cooperative with canonical correlation with the SPSS version 25 program. The canonical weight shows the highest variable results, namely bad credit 1.08872 and profitability 0.88710. The canonical loadings show the highest variable results, namely bad credit 0.95348; liquidity 0.94779 and pr

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10

Shabanova, I. N. "On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization." Juridical Science and Practice 15, no. 3 (2019): 63–68. http://dx.doi.org/10.25205/2542-0410-2019-15-3-63-68.

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The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need

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Orishko, Anastasiya, Jean‐Claude Imber, Andrea Roccuzzo, Alexandra Stähli, and Giovanni E. Salvi. "Tooth‐ and implant‐related prognostic factors in treatment planning." Periodontology 2000 95, no. 1 (2024): 102–28. http://dx.doi.org/10.1111/prd.12597.

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AbstractFollowing a comprehensive patient examination, including the assessment of periodontal and peri‐implant diseases as well as considering the patient's needs, a pretherapeutic prognosis for each tooth and implant is given. Teeth and implants with a secure pretherapeutic prognosis require simple procedures and may be regarded as secure abutments for function and with a doubtful pretherapeutic prognosis usually need a comprehensive therapy. Such teeth and implants must be brought into the category with a secure prognosis by means of additional therapy such as endodontic, restorative, and s

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12

Blatz, Robert E., and Kirk L. Philipich. "The Existence of Reasonable Doubt as to Revenue Collection and Expense Payment: Implications for Accrual Basis Taxpayers." ATA Journal of Legal Tax Research 7, no. 1 (2009): 33–56. http://dx.doi.org/10.2308/jltr.2009.7.1.33.

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One of the basic assumptions of accrual accounting is that, in due time, revenue earned in the normal course of business will be collected and liabilities incurred will be paid. Yet, case law indicates that it is inappropriate to impose the income tax on amounts whose collection is reasonably in doubt, even though these amounts are fixed, determinable, and undeniably due the taxpayer. In such an event, taxpayers can either exclude the income item from gross income, viz., the common law doubtful collection exception, or include the item in gross income and charge bad debt expense upon specifica

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13

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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Putri, Dessy Rachma, Isnurhadi Isnurhadi, Marlina Widiyanti, and Mohamad Adam. "influence of net working capital and capital structure on profitability in manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange." International journal of business, economics & management 5, no. 4 (2022): 446–52. http://dx.doi.org/10.21744/ijbem.v5n4.2030.

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The manufacturing industry sector in the goods and consumption sub-sector has an attraction for investors to invest in companies so that to increase the profitability value of the company, several indications are needed to achieve the goal by maintaining the company's assets and assets and always paying attention to the company's debt and equity finance. This study examines 15 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, using panel data regression analysis techniques that are time series and cross section to examine the relati

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15

Stanford, Robert E. "A Structured Sensitivity Analysis for a Markov Model of Accounts Receivable." Journal of Accounting, Auditing & Finance 10, no. 3 (1995): 643–53. http://dx.doi.org/10.1177/0148558x9501000312.

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We develop algebraic methods for a general sensitivity analysis of the classic Cyert-Davidson-Thompson model of a system of accounts receivable, and use the resulting analytical relationships to investigate the stability of estimates for the losses from doubtful accounts (bad debts) and the present value of interest income generated by charges to the accounts. The limits of applicability of our results are examined by means of a comprehensive numerical analysis of the realizable values of the coefficients in the derived relationships from a four-state model. It was found that neither bad debt

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16

Batara, Gamal, Jalaluddin Jalaluddin, and M. Rizal Yahya. "Analysis of Key Audit Matters Disclosures in Financial Reporting: The First Evidence from Indonesia." Journal of Accounting Auditing and Business 7, no. 2 (2024): 52–63. http://dx.doi.org/10.24198/jaab.v7i2.56263.

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The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences betw

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17

Gazman, V. "Arrhythmia of the Lease Market." Voprosy Ekonomiki, no. 3 (March 20, 2010): 97–109. http://dx.doi.org/10.32609/0042-8736-2010-3-97-109.

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The article describes the impact of the current crisis on the lease industry in Russia and gives estimation of lease market volatility, including variability of new lease business value, lease portfolio size and market structure. The author considers cooperation strategies that lease market players use in the crisis period and specifies factors that worsen lease portfolio quality taking into account doubtful and problem corporate debt. The lease effect on macroeconomic proportions is analyzed with calculation of lease capacity of investment and GDP. Comparative analysis of lease concentration

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18

Tomchuk, Viktor, and Maryna Stulii. "Improving approaches to the management, accounting and control of receivable debt in the period of martial law." Scientific notes, no. 33 (December 25, 2023): 160–70. http://dx.doi.org/10.33111/vz_kneu.33.23.04.13.089.095.

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In the period of martial law, when the economy of enterprises becomes especially vulnerable, the issues of management and control of receivables become critical. Bad and questionable debts become not only an element of financial losses, but also an important indicator of economic instability, which can lead to the threat of bankruptcy of enterprises. One of the key challenges of managing accounts receivable in martial law is uncertainty and unpredictability. Conflicting circumstances lead to changes in consumer demand, production processes and supply chains, which increases the risk of buyer i

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19

KULIKOVA, Lidiya I., and Edvard S. GARYNTSEV. "Presentation and disclosure of information on receivables in the accounting (financial) statements of commercial organizations." International Accounting 25, no. 6 (2022): 628–45. http://dx.doi.org/10.24891/ia.25.6.628.

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Subject. This article examines the current state and prospects for the formation and disclosure of information about receivables in accounting (financial) statements in accordance with the Russian accounting standards. Objectives. The article aims to study the current practice of presenting information on receivables in the accounting (financial) statements of Russian organizations of various sectors of the economy and determine the main directions for improving the formation of information. Methods. For the study, we used a comparative analysis, observation, comparison, and systematization. R

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20

Hanik Fitriani. "Dampak S-Pay Later Terhadap Konsumen Muslim: Perspektif Keuangan Islami." Niqosiya: Journal of Economics and Business Research 4, no. 01 (2024): 204–11. http://dx.doi.org/10.21154/niqosiya.v4i01.3758.

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Using the S-Pay Later digital-based payment system in the Shopee marketplace will likely make things easier for its users. Its use increases every year. This can be seen from the Financial Services Authority (OJK) records. In March 2024, debt to S-Paylater reached IDR 6.13 trillion, an increase of 2.90% from March 2023. As a Muslim consumer, it is essential to consider S-Paylater services based on perspective. Islamic finance is based on Sharia law, which contains elements of the prohibition of usury (interest), gharar (transactions must not contain elements of excessive speculation), which ha

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21

Putra, Rizki Eka, Aznedra Aznedra, and Sri Mulyati. "ANALISIS PENGENDALIAN PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG TERHADAP KINERJA LAPORAN KEUANGAN PADA PT. LOUISZ INTERNATIONAL." Measurement Jurnal Akuntansi 16, no. 1 (2022): 54–60. http://dx.doi.org/10.33373/mja.v16i1.4059.

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Good receivable control system will affect the company’s success in carrying out the sale on credit policy. The credit sales are uncollectible risk of some or all credit extended to the debtor. As a result of theseuncollectible accounts receivable losses will cause the load, the company must determine the method that will be used to calculate the amount of the loss of this receivable. The study aims to analyze the control of bad debets based on receivable age on the performance of financial statements of PT. Louisz International and know the treatment of losses on bad debts of the company. The

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Basheer, Adil, Akeel Salim, and Israa Kateh. "The role of periodic financial reports in reducing credit risks in Iraqi commercial banks." Al Kut Journal of Economics and Administrative Sciences 15, no. 47 (2023): 301–19. http://dx.doi.org/10.29124/kjeas.1547.15.

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Commercial banks seek to achieve their strategic goals and the lowest possible credit risks through the quality of financial reports, and what is meant here by quality are reports (comprehensive and detailed disclosure of all details of credit risks), as these reports give those banks reliability in their professional performance and are an effective control tool in reducing those Risks The main function of banks is the process of granting loans, which is considered the most profitable banking operation, and at the same time, banks must maintain a sufficient liquidity ratio to manage other ban

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23

Kushch, Tatiana. "The Tunic of Christ and the Crown Jewels: Relics in the Byzantine Diplomacy of the Fourteenth Century." Vestnik Volgogradskogo gosudarstvennogo universiteta. Serija 4. Istorija. Regionovedenie. Mezhdunarodnye otnoshenija 26, no. 6 (2021): 161–70. http://dx.doi.org/10.15688/jvolsu4.2021.6.14.

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ntroduction. This article discusses the “reliquary diplomacy” introduced by Emperor Manuel II Palaiologos during the Ottoman siege of Constantinople (1394–1402). The emperor widely used the relics in the creation of the anti-Ottoman alliance. This article addresses a specific case of this diplomatic practice, Manuel II Palaiologos’ request to Venice for a loan for the deposit on the Tunic of Christ and other relics. Methods. From the juxtaposition of sources and the comparative analysis of the fourteenth-century relations between Byzantium and Venice there are good reasons to discover the moti

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Muravskyi, Volodymyr, Nadiia Khoma, Roman Kalyn, and Oleh Reveha. "Accounting and control of indebtedness according to electronic payments of food industry enterprises using information and communication technologies." Herald of Economics, no. 1 (April 25, 2023): 50. http://dx.doi.org/10.35774/visnyk2023.01.050.

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Introduction. Digitization of socio-economic processes and the implementation of modern information and communication technologies in the currency and banking sphere have led to the evolution of the methodology of electronic settlements with counterparties. The latest stage in the development of electronic transaction systems is the information integration of counterparties into a single information environment of business relationships based on the principles of blockchain technology.Purpose. The purpose of the article is to research the peculiarities of the organization of accounting and con

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25

Svitlana, Hanziuk. "Threats to the Financial Security of Ukraine." Modern Economics 38, no. 1 (2023): 28–33. http://dx.doi.org/10.31521/modecon.v38(2023)-04.

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Abstract. Introduction. In the conditions of deepening financial instability of our country, increasing threats to all levels of security, it is important to constantly analyze the values of the main indicators of the country's financial security and identify potential threats, since in order to implement effective mechanisms for stabilizing the financial system, it is necessary to dynamically assess the most dangerous risks for its functioning. Purpose. The purpose of the study is to identify and analyze potential threats to the country's financial security before and after a full-scale invas

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Bosco K, Jithin, and B. Sudha. "Loan delinquency in private sector banks in Kerala." Edelweiss Applied Science and Technology 8, no. 4 (2024): 2055–62. http://dx.doi.org/10.55214/25768484.v8i4.1581.

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The Indian Banking Sector faces significant difficulties in recovering debt. The banker must understand the underlying causes of loan delinquency to address the problem efficiently. A delinquent loan becomes a NPL (Non Performing Loan) when the borrower failed to repay the loan for a period of 90 days or more. Delinquency is the sign of increased credit risk, warnings of willful default, poor asset quality management and operational inefficiency. It may help to predict the loan loss provision for the sub standard, doubtful and loss assets. This article explores the various causes of loan delin

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27

BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writi

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Tomchuk, Olena. "ANALYTICAL PROVISION OF COMPUTATIONAL OPERATIONS AND DIRECTIONS FOR THEIR IMPROVEMENT." Green, Blue and Digital Economy Journal 4, no. 1 (2023): 82–98. http://dx.doi.org/10.30525/2661-5169/2023-1-8.

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The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of research were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, method of comparison, method of scientific generalization. Results. It has been proved that the anti-crisis management system should provide a proper approach to the enterprise's debts, for their effective mana

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Abed, Ziad Najim, and Hakeem Abdul Wahid Muhammad. "THE IMPACT OF NON-PERFORMING DEBTS ON BANKING PERFORMANCE: AN ANALYTICAL STUDY OF THE MIDDLE EAST BANK AND THE IRAQI INVESTMENT BANK." International Journal of Business Management and Economic Review 07, no. 04 (2024): 23–36. http://dx.doi.org/10.35409/ijbmer.2024.3588.

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Purpose: The research aims to study the practical measurement of non-performing debt risks on banking performance and present the results, which provide valuable financial information to bank users and decision-makers. Theoretical framework: The theoretical framework of this research involves categorizing loans encountered by banks to identify non-performing and written-off loans resulting from credit risks. It also seeks to understand how to address non-performing loans to prevent financial distress that banks might face as a result, thus enhancing the value of accounting information derived

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ANIMASAUN, Rasheed Olatunji, Omolara Modinat OMOTUNWASE, Abdul Ganiyu Akanji BABAYANJU, and Adedamola Ayinde BAMGBOYE. "Effect of Credit Risk Management on Financial Performance of Listed Deposit Money Banks in Nigeria." International Journal of Research in Social Science and Humanities 06, no. 01 (2025): 0–11. https://doi.org/10.47505/ijrss.2025.1.1.

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Deposit Money Banks (DMBs) deal with loans to customers that are anticipated to be returned following the terms of the arrangement. Customers who fail to repay their loans within the prearranged timeframe risk accruing bad and doubtful debt, which could have an adverse effect on the bank's stability and financial performance.This study was conducted to explore the effect of credit risk management on the financial performance of listed deposit money banks in Nigeria for 2013-2022. The study adopted an ex-post facto research design and sampled ten (10) listed deposit money banks. Using Panel Ord

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Tkachuk, Lyudmila, and Chen Wenda. "THEORETICAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Innovation and Sustainability, no. 1 (April 18, 2023): 84–90. http://dx.doi.org/10.31649/ins.2023.1.84.90.

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The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending by the company to its customers; as one of the elements of current assets financed by own or borrowed funds. The compliance of national accounting provisions (standards) with international standards of accounting and financial reporting was analyzed, common features and differences of accounts receivable were identified. An assessment of

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Alamsyah, Muhammad Taufik, and R. Nelly Nur Apandi. "FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN BERDASARKAN STANDAR AUDIT 570." Responsive 6, no. 1 (2023): 31. http://dx.doi.org/10.24198/responsive.v6i1.45965.

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Penelitian ini bertujuan untuk menganalisis faktor-faktor penetapan opini audit going concern berdasarkan standar audit 570 yang dikelompokan menjadi aspek keuangan, aspek operasi dan aspek litigasi yaitu pendapatan, utang, kepemilikan manajerial, persaingan pasar dan litigasi. Populasi pada penelitian ini adalah perusahaan sektor pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Metode pengambilan sampel menggunakan purposive sampling dan didapatkan 33 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian

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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Aigul' S. KLYCHOVA, and Il'dus M. GIMADIEV. "Developing a methodology of internal control of settlement transactions." International Accounting 22 (February 12, 2021): 186–205. http://dx.doi.org/10.24891/ia.24.2.186.

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Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization a

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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Aigul' S. KLYCHOVA, and Il'dus M. GIMADIEV. "Developing a methodology of internal control of settlement transactions." International Accounting 22, no. 1 (2021): 94–114. http://dx.doi.org/10.24891/ia.24.1.94.

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Subject. This article deals with the issues of internal control of economic entities' settlement operations in the face of increasing receivables and payables. This is influenced by various objective and subjective factors. Objectives. The article aims to improve the methodological support of internal control of settlement operations in order to improve the quality of checking and provide the information received to the company's management for operational and strategic management decisions. Methods. For the study, we used a systems approach, comparison, and the methods of data systemization a

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Kozub, S. O. "ON THE ORDER OF DETERMINATION OF BANK ASSETS LOSSES AND CAUSING DAMAGE TO IT WHEN CONCLUDING CREDIT CONTRACTS." Theory and Practice of Forensic Science and Criminalistics 17 (November 29, 2017): 339–45. http://dx.doi.org/10.32353/khrife.2017.43.

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In paper considers the order of determination of bank assets losses and accordingly documentary acknowledgement of causing losses to it because of credit contracts conclusion when carrying out forensic economic examinations. A variety of credit contracts preconditions possibility of providing by banks of financial services in crediting on different conditions and with involving or without involving assuring, due to the conclusion of some of these there is possible causing of losses to bank. The contract of not renewed credit line in national currency of Ukraine is considered as an example. Whe

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Riduwan, Riduwan, and Gita Danupranata. "Risk Analysis of Sharia Bank Financing Contract." Ihtifaz: Journal of Islamic Economics, Finance, and Banking 3, no. 1 (2020): 1. http://dx.doi.org/10.12928/ijiefb.v3i1.1943.

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Non-Performing Financing (NPF) is the inability of customers to meet their obligations in accordance with the contract, which can be categorized into three types namely substandard, doubtful and bad debt (macet). NPF is the main and biggest risk for sharia banks, hence the ability of sharia banks to identify, measure, monitor and control the risks of financing and capital provision is very important. Sharia banks will face greater risks than conventional banks because of the risk of sharia reputation. Besides being influenced by internal and external factors of sharia banks, NPF can also be in

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Khomуn, Petro, Tetiana Nosko, Anastasia Koltutska, and Victoria Rymlyanska. "Theoretical aspects of accounting and analysis of receivables of the enterprise." Socio-Economic Problems and the State 25, no. 2 (2021): 413–20. http://dx.doi.org/10.33108/sepd2022.02.413.

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The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's a

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Калінеску, Тетяна Василівна, та Юліанна Геннадіївна Перепелиця. "ОРГАНІЗАЦІЯ КОНТРОЛЮ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ АВІАЦІЙНИХ ПІДПРИЄМСТВ В УМОВАХ АНТИКРИЗОВОГО УПРАВЛІННЯ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (22 січня 2024): 34–40. http://dx.doi.org/10.32620/cher.2023.4.05.

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The operating checking system does not provide sufficient information for determination of anti-crisis management measures and absence of structured and clearness in organization of control results in the biased idea about the state of debt and absence of effective terms of work with debtors, that assists the increase of hopeless debt, unstable financial state and loss of solvency of aviation enterprises. Thus, there is a requirement in the improvement of organization the internal control of account receivable and improvement of anti-crisis management measures in relation to it. A research aim

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Kutsyk, Petro. "STATISTICAL ANALYSIS OF THE RECEIVABLES OF ENTERPRISES OF HOUSING AND COMMUNAL SERVICES: ACCOUNTING SUPPORT." Three Seas Economic Journal 1, no. 3 (2020): 53–58. http://dx.doi.org/10.30525/2661-5150/2020-3-9.

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The branch characteristics of activity of the enterprises of housing and communal services are defined with features of management of receivables: its absence of alternative concerning partially rendered services to consumers that would directly influence reduction of incomes of the enterprise of housing and communal services; its impossibility of resale of services, lack of clear control over the quality of services provided and its price, which leads to dissatisfaction with the social needs of the population; its lack of flexible discounts for honest payers of housing and communal services.

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Ivanova, T. N. "Accounting policy of receivables at construction enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 136–43. http://dx.doi.org/10.32347/2707-501x.2020.46.136-143.

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Analysis of existing approaches to the organization of accounting processes at the enterprise shows that an important element of the accounting policy of the construction company is to create approaches to accounting for receivables in the system of settlements with customers and its reflection in the financial statements. The formed accounting policy on receivables significantly affects the value of financial condition and performance of the enterprise. The purpose of the study is to analyze existing approaches to determining the accounting policy in terms of receivables, improving the

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SHIRINOV, B., A. AHMEDOVA, and U. AHMEDOV. "METHODS FOR DETERMINING THE SOLVENCY AND LIQUIDITY OF AN ENTERPRISE." Economics of the transport complex, no. 45 (March 28, 2025): 122. https://doi.org/10.30977/etk.2225-2304.2025.45.122.

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The article is dedicated to the methods of assessing the solvency and liquidity of an enterprise, which are key aspects for ensuring its financial stability and competitiveness in the market. The study presents a comprehensive analysis of financial indicators, including the liquidity of assets and liabilities, using various financial analysis methods. The focus is placed on horizontal, vertical, and trend analysis, which allows for the assessment of changes in the financial position of the enterprise over several years. The article also includes an analysis of the balance sheet liquidity to qu

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Sonnekus, JC. "Aantekeninge: Borgstelling deur ’n skuldenaar vir eie skuld bly nietig ongeag vermeende skynverwekking en enkele ander aspekte van borgstelling." Tydskrif vir die Suid-Afrikaanse Reg 2022, no. 3 (2022): 536–50. http://dx.doi.org/10.47348/tsar/2022/i3a8.

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The deeply ingrained precedent used by many legal advisors to credit providers in South Africa in securing the claim of the latter to their debtors as legal persons with a surety agreement that binds the directors of the legal person as sureties and co-principal debtors, is of doubtful use. In reality, this agreement provides a false sense of security that does not merit the paper on which it is written. If the same legal subject is involved in both personae, a court cannot ignore the trite principle that a party cannot stand surety for itself. In the Radiant case, the original “business entit

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Tahang, Moh, Rasmawati AR, Melati Puspita Hakim, and Dea Widya Anggraeni. "SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM MENGELOLA PIUTANG MACET (STUDI KASUS PADA UPK KECAMATAN CIPUTAT TIMUR)." JURNAL LENTERA BISNIS 12, no. 3 (2023): 1009. http://dx.doi.org/10.34127/jrlab.v12i3.1047.

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PNPM Mandiri Rural is a program to accelerate poverty alleviation in an integrated and sustainable manner. The vision of PNPM Mandir in rural areas is to realize the welfare and independence of the rural poor. Based on the vision, mission and strategies developed, PNPM emphasizes the importance of empowerment as the chosen approach in rural areas. Through PNPM Mandiri Rural it is hoped that the community will be able to complete the stages of empowerment, namely achieving independence and sustainability. The Mandiri Rural National Community Empowerment Program (PNPM) in East Ciputat District,

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Kozyuk, Victor, and Vitaliy Baranchuk. "THE ESSENCE OF GLOBAL FINANCIAL CRISES AND OPPORTUNITIES TO PREVENT THEM." Innovation and Sustainability, no. 1 (April 7, 2022): 44–52. http://dx.doi.org/10.31649/ins.2022.1.44.52.

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The historical development of the world economy has been affected by such phenomena as the global financial crisis. They have evolved and transformed along with the development of the world economy, integration and globalization. The constant dynamic development of international economic relations leads to an increase in the speed of spread and increase the difficulty of overcoming the effects of financial crises. They cross the borders of national economies and become global, occur more often and have more and more devastating consequences. Further financial globalization contributes to the s

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Н.Ю., БАГАЕВА,, and ПАРФЕНОВА, Н.А. "Bank loan portfolio analysis: the case of Expobank JSC." Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", no. 4(28) (December 25, 2022): 8–15. http://dx.doi.org/10.25587/svfu.2022.29.32.001.

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Цель любой кредитно-финансовой организации ‒ это получение прибыли. На сегодняшний день кредитные организации основную прибыль получают за счет процентных и комиссионных доходов. Процентные доходы в основном формируются за счет выдачи кредитов физическим и юридическим лицам. Коммерческие банки на постоянной основе должны проводить анализ кредитного портфеля, для того чтобы сохранить его «качество». Главным критерием успеха кредитной организации является качество кредитного портфеля, так как от качества кредитного портфеля зависит, насколько работа в кредитной организации будет эффективной. В д

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Basri, Hasan, and Muhammad Azani. "PELAKSANAAN AKAD RAHN DI PEGADAIAN SYARIAH BERDASARKAN KOMPILASI HUKUM EKONOMI SYARIAH DI PEKANBARU." Jurnal Gagasan Hukum 1, no. 02 (2019): 162–76. http://dx.doi.org/10.31849/jgh.v1i02.7697.

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Abstrak Artikel ini menganalisis akad rahn yang dipraktikkan di pegadaian syariah. Tujuan penelitian adalah untuk menganalisis praktik rahn, hambatan, dan pemanfaatan objek rahn. Metode penelitian dengan menggunakan metode hukum sosiologis yang menganalisis berlakunya hukum dalam raktik di masyarakat. Hasil penelitian menunjukkan bahwa Pelaksanaan akad rahn Pegadaian Syariah cabang Pekanbaru dimulai saat nasabah datang langsung ke Pegadaian Syariah dengan membawa marhun. Berdasarkan taksiran yang dibuat murtahin, maka ditetapkan besarnya biaya jasa yang harus dibayarkan oleh rahin. Nasab

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Татар, Марина Сергіївна, та Анна Олександрівна Мозгова. "ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (29 грудня 2021): 52–61. http://dx.doi.org/10.32620/cher.2021.4.08.

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Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and o

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Ikinya Okiru, Dorcas, and Julius Bichanga Miroga. "Credit Risk Management and Financial Performance of Listed Commercial Banks in Kenya." International Journal of Research and Review 11, no. 5 (2024): 654–68. http://dx.doi.org/10.52403/ijrr.20240577.

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Commercial banks are concerned with the provision of credit facilities in form of loans and advances to customers. These loans and advances are expected to be repaid by customers in line with the agreement reached with their bankers. Customers’ default in the repayment of loans and advances at the agreed period may lead to bad and doubtful debts and this can affect the financial health, profitability and going concern status of the bank. This study empirically explored the effect of credit risk management on the financial performance of nine listed commercial banks in Kenya for the period, 201

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Utomo, Ponco Edy Setyo, Mohammad Ridwan, and Budiana Budiana. "Fatwa Majelis Ulama Indonesia Tentang Konsep Pemanfaatan Bunga Tabungan Bank Dalam Tinjauan Hukum Islam." Ecobankers : Journal of Economy and Banking 3, no. 1 (2022): 58. http://dx.doi.org/10.47453/ecobankers.v3i1.675.

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Starting from an ustadz who is the chairman of DKM Asy Syafi'i who entrusted a sum of money which he said was savings interest from Bank Mandiri to be used for social activities and polemics over the legal status of bank savings interest is the same as usury so demanding the law between halal and haram, making people become doubtful and some even don't want to have anything to do with the bank and many even leave the bank for reasons of migration. This study discusses the concept of using conventional bank interest in a review of Islamic law with the Fatwa approach of the Indonesian Ulema Coun

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Cole, Harold L., and William B. English. "Direct Investment: A Doubtful Alternative to International Debt." Quarterly Review 16, no. 1 (1992). http://dx.doi.org/10.21034/qr.1612.

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