Log in

Relevant bibliographies by topics / Reserve on doubtful debts / Journal articles

To see the other types of publications on this topic, follow the link: Reserve on doubtful debts.

Journal articles on the topic 'Reserve on doubtful debts'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Reserve on doubtful debts.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

Sidorenko, Oleksandr, Tetiana Klymenko, and Valentina Glivenko. "SEPARATE ASPECTS OF ACCOUNTING OF THE RECEIVABLES AND DOUBTFUL DEBTS RESERVE." Problems and prospects of economics and management, no. 3(31) (2022): 201–12. http://dx.doi.org/10.25140/2411-5215-2022-3(31)-201-212.

Full text

Abstract:

In the article, a scientific approach to distinguishing (highlighting) the types of receivables for which accruel of the reserve for doubtful debts is possible, that allows for a reliable assessment of re-ceivables and the provision of complete, true and unbiased information to users of financial statements for decision-making is proposed. The relevance of the issue of distinguishing the types of receivables for which it is possible to ac-crue a reserve for doubtful debts is justified, and the need to develop and implement the detailing of the relevant sub-accounts of the next order to accumul

APA, Harvard, Vancouver, ISO, and other styles

3

Krishtaleva, Taisiya, and Ol'ga Kachkova. "Accounts receivable management in a commercial organization." Russian Journal of Management 12, no. 3 (2024): 471–87. https://doi.org/10.29039/2409-6024-2024-12-3-471-487.

Full text

Abstract:

The article discusses the problems of accounting for accounts receivable in accounting and in calculating taxes, identifying doubtful and bad debts, creating a reserve of doubtful debts, timely write-off of bad debts, what mistakes commercial organizations make and how they can be avoided.

APA, Harvard, Vancouver, ISO, and other styles

4

Shinkareva, O. V., and V. A. Vishnevskiy. "Features of the formation of reserves for dubious debts in tax accounting by medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 12, 2022): 46–53. http://dx.doi.org/10.33920/med-17-2212-05.

Full text

Abstract:

The article is devoted to the specifics of the formation by medical organizations of a reserve for doubtful debts in accounting and tax accounting regarding receivables arising from the sale of products or services. Analysis of the norms of the Tax Code of the Russian Federation made it possible to determine that the creation of a reserve is the right of taxpayers who recognize tax income and expenses by the accrual method, which does not prescribe the obligation to fulfill it. The procedure for creating the amounts of created reserves is determined. It is noted that сontributions to the reser

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

7

Sidorenko, Oleksandr, Tetiana Klymenko, and Valentina Glivenko. "REGULATORY AND LEGAL SUPPORT FOR ACCOUNTING OF THE DOUBTFUL DEBTS RESERVE." Problems and prospects of economics and management, no. 2(30) (2022): 125–38. http://dx.doi.org/10.25140/2411-5215-2022-2(30)-125-138.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

Kuznetsova, O. N. "Accounting and Control of Doubtful Debts Reserves." Financial Journal, no. 4 (2019): 88–101. http://dx.doi.org/10.31107/2075-1990-2019-4-88-101.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

12

Singh, S. P. "How should Factoring Service be Launched?" Vikalpa: The Journal for Decision Makers 13, no. 3 (1988): 23–28. http://dx.doi.org/10.1177/0256090919880304.

Full text

Abstract:

Factoring is basically the purchase of book debts of client companies. Apart from financing investments in book debts, the factoring company offers individualized service packages covering credit screening, ledger keeping and collection, and provision for doubtful debts and write offs. In the context of the government policy of strengthening money and capital markets, a study group of the Reserve Bank of India is considering how to launch factoring service in India. S P Singh considers two approaches to launching factoring service. One is the conventional approach of letting banks, which are p

APA, Harvard, Vancouver, ISO, and other styles

13

Gonchar, Evgeniya, and Ekaterina Danilova. "CONVERGENCE OF IFRS, RAS AND TAX ACCOUNTING OF RESERVES FOR DOUBTFUL DEBTS." Bulletin of South Ural State University series "Economics and management" 13, no. 2 (2019): 110–17. http://dx.doi.org/10.14529/em190213.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

16

Егорова, И., and I. Egorova. "Assessment of Inherent Risk in the Implementation of Certain Types of Audit Activity." Auditor 5, no. 7 (2019): 3–15. http://dx.doi.org/10.12737/article_5d396ab3b6d463.18672918.

Full text

Abstract:

This article is devoted to the assessment of the inherent risk in relation to the estimated values in the audit of financial instruments, the formation of reserves for doubtful debts, as well as in the implementation of other tasks that provide confidence in the verification of forecast financial information. The article discusses the features of the application of the methods of correlation and regression analysis and simulation in the framework of these areas of audit activity.

APA, Harvard, Vancouver, ISO, and other styles

17

Saferius Berek, Justus. "Evaluation of implementation of accounting systems in an effort to minimize uncollective accounts." Keynesia : International Journal of Economy and Business 1, no. 1 (2022): 8–13. http://dx.doi.org/10.55904/keynesia.v1i1.103.

Full text

Abstract:

This research was conducted with the aim of knowing the Accounting System for Doubtful Accounts at KSU Tandangsari and the efforts made by KSU Tandangsari to utilize Accounting Information in minimizing Uncollectible Receivables. In this study, the authors use qualitative research. Data collection techniques used in this study were interviews and documentation. Interviews by holding direct questions and answers to the head of the accounts receivable section. Documentation by asking directly for the data used in this study. The results in this study are that KSU Tandangsari's operation regardin

APA, Harvard, Vancouver, ISO, and other styles

18

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

19

NAZAROVA, Z. M., V. M. ZAERNYUK, and E. I. SEDOVA. "WAYS TO IMPROVE FINANCIAL POLICY FOR THE PURPOSE OF GENERATING FINANCIAL RESULTS FOR SUBSOIL ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 206–13. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.037.

Full text

Abstract:

The article examines the problem of improving financial policy in terms of the formation of financial results of subsoil use enterprises. It is advisable to form the financial results of subsoil use enterprises on the basis of management by centers of responsibility on the principle of determining areas of responsibility in the or-ganizational structure of enterprises, such as a center of income, a center of expenses, and an investment center. According to the authors, an important area of financial results management should be the creation of a system of constant monitoring of reserves for do

APA, Harvard, Vancouver, ISO, and other styles

20

Krupka, Yaroslav. "Open and hidden reserves in accounting system and reporting of enterprises." Herald of Economics, no. 2 (August 10, 2021): 117. http://dx.doi.org/10.35774/visnyk2021.02.117.

Full text

Abstract:

Introduction. The development strategy of the firm or company must take into account various systemic and non-systemic risks and to minimize or avoid them, create the necessary financial sources in the form of reserves, collateral, insurance reserves and more. The reserve system of the enterprise provides for the official regulatory provision of funds to cover unforeseen expenses and losses, the creation of provisions for future expenses, the formation of reserves to cover doubtful and bad debts. In addition, companies can create and use hidden reserves, which are not provided by the accountin

APA, Harvard, Vancouver, ISO, and other styles

21

Kuchukova, N. M. "THE MAIN TASKS AND PRIORITY AREAS FOR THE DEVELOPMENT OF AUDIT ACTIVITIES." Bulletin USPTU Science education economy Series economy 1, no. 43 (2023): 37–41. http://dx.doi.org/10.17122/2541-8904-2023-1-43-37-41.

Full text

Abstract:

The article analyzes the state of the audit services market in Russia and discusses the main tasks of the development of auditing activities. It is noted that there is a need to expand auditing activities within the framework of the Eurasian Economic Union based on the use of international auditing standards. This is necessary to create a single market for audit services on the territory of the EAEU. At the same time, in modern conditions, many small and medium-sized businesses, non-public joint-stock companies have been removed from mandatory audit. At the same time, the introduction of the n

APA, Harvard, Vancouver, ISO, and other styles

22

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

23

Assistant teacher Ahmed Younes Jabar. "Non-performing bank loans, their causes and ways to treat them in Iraq (Al-Rafidain and Al-Rasheed bankers as a model)." Economic and Administrative Studies Journal 1, no. 3 (2022): 10–23. http://dx.doi.org/10.58564/easj.1.3.2022.2.

Full text

Abstract:

The process of granting loans from banks is considered as the confidence that you give to customers، but this confidence should not be the main factor adopted by the bank when granting loans، even if these loans were granted according to sound banking foundations and controls that involve significant risks that may The bank is exposed to it due to the customers’ refusal to pay the loan or the interest resulting from it، and this leads to weakening the ability of banks to grant more loans، which are among the most important sources on which they depend in achieving profits and returns for the b

APA, Harvard, Vancouver, ISO, and other styles

24

Rustamxanovna, Abdikarimova Dinara. "Managing Bad Debts in Commercial Banks of the Republic Of Uzbekistan." GIS Business 14, no. 4 (2019): 9–15. http://dx.doi.org/10.26643/gis.v14i4.4706.

Full text

Abstract:

The problem of collectability of loans in commercial banks exists in the banking industry of many developing countries. In the Republic of Uzbekistan, since the early years of independence, commercial banks have been experiencing many issues concerning bad and/or doubtful debts. These types of loans appeared because of either poor and inaccurate collateral assessment or bad credit portfolio management. However the share of bad and doubtful debts in state owned banks is higher than private commercial banks. This paper studies the origin of the issue related to bad debts and answers why state ow

APA, Harvard, Vancouver, ISO, and other styles

25

Semina, E. D. "To the Issue of Allocating Provisions for Doubtful Debts to the Expenses of Banks for Tax Purposes." Russian Journal of Legal Studies 4, no. 4 (2017): 58–60. http://dx.doi.org/10.17816/rjls18271.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Калачева and Olga Kalacheva. "Characteristics of Audit of Accumulation and Utilisation of Doubtful Debts Provision." Auditor 1, no. 12 (2015): 29–33. http://dx.doi.org/10.12737/16751.

Full text

Abstract:

Th e article reviews key aspects that must be attended during the audit of accumulation and utilisation of doubtful debts provision. Th e author reveals the aspects not only of accounting, but of taxation as well.

APA, Harvard, Vancouver, ISO, and other styles

27

Budhathoki, Dhruba Kumar. "A Statistical Model for Estimating Provision for Doubtful Debts." Journal of Nepalese Business Studies 10, no. 1 (2018): 78–84. http://dx.doi.org/10.3126/jnbs.v10i1.19135.

Full text

Abstract:

This paper attempts to analyze a statistical model for estimating provision for doubtful debts based on available data and literature. Where a significant portion of an enterprise’s assets are tied up in Sundry Debtors (of any kind), the accuracy achieved in estimating this provision for doubtful debts assumes a special significance. This is very much well known to anyone who is seriously connected with financial matters, whether under any statute or for carrying out management accounting exercise. However, this paper is not intended to over-emphasize this aspect of financial management accoun

APA, Harvard, Vancouver, ISO, and other styles

28

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

29

Dr., S. Mayilvaganan, and Prabakaran G. "PERFORMANCE OF NON-PERFORMING ASSETS IN THE COMPOSITE THANJAVUR DISTRICT." International Journal of Computational Research and Development 2, no. 1 (2017): 140–42. https://doi.org/10.5281/zenodo.831714.

Full text

Abstract:

Non-Performing Assets (NPAs) is the major problems of all the banks. Particularly, Co-operative Urban Banks are heavily affected by the NPAs. It is a major problem. So, in this study reveals that the performance of Non-Performance Assets in the composite Thanjavur District provides suggestions to meet out the doubtful debts.

APA, Harvard, Vancouver, ISO, and other styles

30

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

Moroke, Ntebogang Dinah. "A pairwise unit-root-test based approach to investigating convergence of household debts in South Africa and the United States." Journal of Governance and Regulation 4, no. 2 (2015): 141–47. http://dx.doi.org/10.22495/jgr_v4_i2_c1_p7.

Full text

Abstract:

The purpose of this paper was to test convergence of household debts in the United States and South Africa taking a pairwise unit root tests based approaches into account. Substantial number of studies dealt with convergence of several macroeconomic variables but to my knowledge no study considered this subject with respect to household debts of the identified countries. Quarterly data on household debts consisting of 88 observations in the South Africa and United States spanning the period 1990 to 2013 was collected from the South African and St. Louis Federal Reserve Banks. Focused on the ab

APA, Harvard, Vancouver, ISO, and other styles

32

Yamey, Basil S. "PERSONAL ACCOUNTS, ACCOUNT BOOKS AND THEIR PROBATIVE VALUE: HISTORICAL NOTES, c.1200 TO c.1800." Accounting Historians Journal 39, no. 2 (2012): 1–26. http://dx.doi.org/10.2308/0148-4184.39.2.1.

Full text

Abstract:

ABSTRACT This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.

APA, Harvard, Vancouver, ISO, and other styles

33

Hwang, Dong-Ha, and Kyunbeom Jeong. "Earnings Management Using Allowance for Bad Debts in Mutual Finance: Focus on the Fisheries Cooperative Union." Korean Accounting Information Association 40, no. 2 (2022): 83–116. http://dx.doi.org/10.29189/kaiaair.40.2.4.

Full text

Abstract:

[Purpose]We examine whether the mutual financial sector of fisheries cooperatives is managing earnings using allowance for bad debts, which is individual financial item, and analyze in detail the discriminatory effects of the characteristics of fisheries cooperatives. One of the mutual financial companies and non-monetary institutions, we need to research because unlike other financial companies, it has characteristics that can act as a motive for earnings management. [Methodology]OLS regression analysis is used as a statistical method while analyzing the relationship between non-discretionary

APA, Harvard, Vancouver, ISO, and other styles

34

Uddin, Mohammad Main, Md Mamunar Rashid, Rabiul Islam, and Humaira Begum. "Measuring the Connotations of Economic Variables with External Debts of Bangladesh." International Journal of Asian Social Science 12, no. 10 (2022): 379–95. http://dx.doi.org/10.55493/5007.v12i10.4618.

Full text

Abstract:

This study ascertains the associations of the macroeconomic variables with external debts, the impacts of external debts on annual GDP, GDP growth, and per capita income, and the timing effects on the economic variables of Bangladesh. The analysis is inferential and eight hypotheses have been set and tested with the regression analysis. To complete the study, the chi-squared test and Durbin-Watson test have been used along with trends and growth analysis. The results of the study reveal that the budget deficit, current account deficit, and defense budget have a positive association with extern

APA, Harvard, Vancouver, ISO, and other styles

35

Mamontova, Nataliya, and Tetyana Korniychuk. "FEATURES OF ACCOUNTING RECEIVABLES ACCORDING TO NATIONAL AND INTERNATIONAL STANDARDS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 21(49) (2021): 115–19. http://dx.doi.org/10.25264/2311-5149-2021-21(49)-115-119.

Full text

Abstract:

The article highlights the features of accounting receivables at the enterprise based on a comparison of national and international standards. The authors identified conceptual problems in accounting receivables and clearly outlined the differences between national and international accounting standards. An explanation of the differences in the standards themselves as the basic regulations governing the reflection of receivables in accounting. The experience of foreign countries, in particular the United States, on the peculiarities of accounting receivables is also reflected. The concept of b

APA, Harvard, Vancouver, ISO, and other styles

36

Ihsane Bouberima and Hamza Chaker. "The Buildup of Global Debt and the Emergence of a New Global Financial Crisis." مجلة إسرا الدولية للمالية الإسلامية 12, no. 2 (2021): 137–60. http://dx.doi.org/10.55188/ijifarabic.v12i2.74.

Full text

Abstract:

Many economic researchers and economic policy-makers are discussing an upcoming global financial crisis that will result in a long-term economic recession due to the accumulation of global debt that has reached record levels. However, the truth is that the crisis is still far from our economic reality because the debt crisis has been addressed in a number of countries since the crisis of the 1980s by the rescheduling and write-offs of debts, international cooperation, and other measures. Also, the United States is still able to manage its debts as long as the dollar is the global reserve curre

APA, Harvard, Vancouver, ISO, and other styles

37

Okparaka, V. C., and O. I. Uduak. "Effect of Leverage on the Profitability of an Insurance Company in Nigeria: A Study of Consolidated Hallmark Insurance Plc." Contemporary Journal of Management 4, no. 5 (2022): 12–20. https://doi.org/10.5281/zenodo.7149838.

Full text

Abstract:

<strong>ABSTRACT</strong> <em>This study investigated the effect of leverage on the profitability of an insurance company in Nigeria: a study of Consolidated Hallmark Insurance Plc. The specific objectives of the study were to examine the effect of Debts-to-Assets ratio on Earnings per Share of Consolidated Hallmark Insurance Plc and to assess the effect of Debts-to-Equity ratio on Earnings per Share of Consolidated Hallmark Insurance Plc. Data was generated from the annual reports of the company. The period of the study was from 2016-2020. Multiple regression techniques were applied in the an

APA, Harvard, Vancouver, ISO, and other styles

38

Arbatskaya, T. G. "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations." Financial Journal, no. 3 (2019): 91–105. http://dx.doi.org/10.31107/2075-1990-2019-3-91-105.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Huong Giang Vuong, Thi, Thuy Hang Dao, Thi Thuy Hang Le, and Huu Manh Nguyen. "Debts and corporate cash holdings: Evidence from ASEAN-5." Investment Management and Financial Innovations 19, no. 1 (2022): 186–200. http://dx.doi.org/10.21511/imfi.19(1).2022.14.

Full text

Abstract:

This paper investigates the impact of debts on corporate cash holding levels and how this impact varies through five large markets of the ASEAN economic community due to different business environment features, namely, macroeconomic factors and legal characteristics. Using the Generalized Method of Moments for dynamic panel models to analyze mega data of non-financial ASEAN-5 firms from 2009 to 2018, this study examined that ASEAN-5 firms maintain relatively high cash after the financial crisis. Second, macroeconomic policies strongly affect the adjustment speed of corporate cash holdings and

APA, Harvard, Vancouver, ISO, and other styles

40

Sidorov, D. A., D. N. Kochetkov, and M. Yu Proshchalykin. "NEW RECORDS OF ANDRENA BEES (HYMENOPTERA, ANDRENIDAE) IN PROTECTED AREAS OF THE SOUTHERN TRANSBAIKALIA." A.I. Kurentsov's Annual Memorial Meetings 36 (July 21, 2025): 100–109. https://doi.org/10.25221/kurentzov.36.9.

Full text

Abstract:

Previously unpublished material on 20 species of sand bees collected in the Daursky Nature Reserve and its subordinate state wildlife sanctuaries has been studied. Three species (Andrena bicolor Fabricius, 1775, A. romankovae Osytshnjuk, 1995 and A. valeriana Hirashima, 1957) are recorded for the first time from the Zabaykalsky Region. Now, 51 species of Andrena bees are known from Zabaykalsky Region, but the record of A. cordialisMorawitz, 1877 remains doubtful. The list of Andrena bee species in the Daursky Nature Reserve was increased from 4 to 19, in the “Tsasucheysky Bor” from 11 to 23, a

APA, Harvard, Vancouver, ISO, and other styles

41

Krisnawati, Ni Putu Rina, I. K. Sudiartha, and I. M. S. A. Jaya. "Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 1 (2021): 55–60. http://dx.doi.org/10.31940/jasafint.v4i1.2416.

Full text

Abstract:

The purpose of this study is to find out and analyze credit sales policies and to find out how much the allowance for receivable losses should be established at Bali Niksoma Boutique Beach Resort. This research uses qualitative data in the form of Standard Operating Procedures (SOP) and quantitative data in the form of aging schedules and sales data. The analytical tool used in the research is 5C analysis to analyze the crediting standards, credit sales policies using the checklist analysis method to analyze compliance with the credit sales policies, and the reserve method for calculating rece

APA, Harvard, Vancouver, ISO, and other styles

42

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

43

Ryff, L. E. "Additions and clarifications to the flora of “Castel” nature reserve (the Southern Coast of the Crimea)." Plant Biology and Horticulture: theory, innovation, no. 152 (February 18, 2020): 112–27. http://dx.doi.org/10.36305/2019-3-152-112-127.

Full text

Abstract:

The aim of the work is to supplement and clarify the annotated list of vascular plants of “Castel” nature reserve on the Southern coast of the Crimea. Methods. The work is based on the results of long standing field research, which was carried out by the traditional route-reconnaissance method, analysis of YALT herbarium materials and data from literary and Internet sources. Arealogical and biomorphological characteristics of species are given according to "Biological Flora of the Crimea" by V.N. Golubev, biotope coding according to EUNIS habitat classification. The nomenclature of taxa corres

APA, Harvard, Vancouver, ISO, and other styles

44

Courtial, Cyril, Lionel Picard, Frederic Ysnel, and Julien Petillon. "Validation of Eustiromastix guianae (Caporiacco, 1954) (Araneae, Salticidae) with a first description of the female, and additions to the salticid fauna of French Guiana." ZooKeys 420 (June 25, 2014): 11–18. https://doi.org/10.3897/zookeys.420.6977.

Full text

Abstract:

In this paper, we validate the doubtful species status of <em>E. guianae</em>, with redescriptions of (supposedly lost) type and holotype males, and a first description of the female. Both sexes are measured and illustrated by pictures of habitus and copulatory organs. Seventeen new salticid species for French Guiana are also reported and a detailed catalogue of all salticid species from the Trinité National Nature Reserve is provided.

APA, Harvard, Vancouver, ISO, and other styles

45

Rasool, Iftekhar, Mahmoud S. Abdel-Dayem, Ron F. F. L. Felix, and Hathal M. Aldhafer. "The Dromiusina Bonelli, 1810 of southwestern Saudi Arabia with description of a new species (Coleoptera, Carabidae, Lebiini)." ZooKeys 771 (July 5, 2018): 73–103. http://dx.doi.org/10.3897/zookeys.771.24165.

Full text

Abstract:

In this paper, species of the subtribe Dromiusina Bonelli, 1810 from southwestern Saudi Arabia are revised. Eleven species in six genera (Calodromius, Dromius, Mesolestes, Metadromius, Microlestes, and Zolotarevskyella) are recognized. Dromiussaudiarabicus Rasool, Abdel-Dayem and Felix, sp. n. is newly described species from Rayda Nature Reserve Asir province. The presence of Metadromiusephippiatus in Saudi Arabia is doubtful. A key is also provided to genera and species level for Dromiusina of Saudi Arabia.

APA, Harvard, Vancouver, ISO, and other styles

46

Rasool, Iftekhar, Mahmoud S. Abdel-Dayem, Ron F.F.L. Felix, and Hathal M. Aldhafer. "The Dromiusina Bonelli, 1810 of southwestern Saudi Arabia with description of a new species (Coleoptera, Carabidae, Lebiini)." ZooKeys 771 (July 5, 2018): 73–103. https://doi.org/10.3897/zookeys.771.24165.

Full text

Abstract:

In this paper, species of the subtribe Dromiusina Bonelli, 1810 from southwestern Saudi Arabia are revised. Eleven species in six genera (Calodromius, Dromius, Mesolestes, Metadromius, Microlestes, and Zolotarevskyella) are recognized. Dromius saudiarabicus Rasool, Abdel-Dayem and Felix, sp. n. is newly described species from Rayda Nature Reserve Asir province. The presence of Metadromius ephippiatus in Saudi Arabia is doubtful. A key is also provided to genera and species level for Dromiusina of Saudi Arabia.

APA, Harvard, Vancouver, ISO, and other styles

47

McCauley, Robert N. "The Global Domain of the Dollar: Eight Questions." Atlantic Economic Journal 48, no. 4 (2020): 421–29. http://dx.doi.org/10.1007/s11293-020-09692-0.

Full text

Abstract:

Abstract Since the late 1950s, the rest of the world has come to use the dollar to an extent that justifies speaking of the dollar’s global domain. The rest of the world denominates much debt in U.S. dollars, extending U.S. monetary policy’s sway. In addition, in outstanding foreign exchange deals, the rest of the world has undertaken to pay still more in U.S. dollars: off-balance-sheet dollar debts buried in footnotes. Consistent with the scale of dollar debt, most of the world economic activity takes place in countries with currencies tied to or relatively stable against the dollar, forming

APA, Harvard, Vancouver, ISO, and other styles

48

Afdhal, Muhammad. "NON-PERFORMING FINANCING, QARDH LOAN AND ZAKAT: ANALYSIS OF QARDH LOAN PRACTICES AT BAZNAS MICROFINANCE PROGRAM." International Journal of Advanced Research 13, no. 05 (2025): 288–95. https://doi.org/10.21474/ijar01/20903.

Full text

Abstract:

The Financial Services Authority (OJK) has documented a rising trend in sharia financing over the last four years, encompassing both Sharia Commercial Banks and Sharia Business Units. This increase is evident in both the financing amounts and the financing health ratio. According to OJKs Sharia Banking Statistics (SPS) report, there has been a general rise in financing, which includes contracts like mudharabah, musyarakah, murabahah, qardh, istishna, and ijarah, alongside a reduction in Non-Performing Financing (NPF) from 2020 to 2023. In Islamic finance, NPF refers to financing that fails to

APA, Harvard, Vancouver, ISO, and other styles

49

Chebanova, Natalia, Victoria Orlova, Liliy Revutska, and M. Karpushenko. "Identification, Measurement and Reflection of Risks in Accounting." SHS Web of Conferences 67 (2019): 01001. http://dx.doi.org/10.1051/shsconf/20196701001.

Full text

Abstract:

In the modern environment, the company constantly faces various types of risks in its business activities. Therefore, the problem of identifying and measuring risks is extremely relevant. The article proposes a scheme for managing financial risks, which includes identifying risk factors, determining the permissible risk level, analyzing individual transactions, developing risk mitigation measures. The article proposes to create the following funds, reserves and collateral: a bad debts reserve, provision for warranty service of clients, provision for social orientation, provision for restructur

APA, Harvard, Vancouver, ISO, and other styles

50

Hollingsworth, Danny P., and John T. Rose. "Tax Reform And Bank Asset Quality: Did 1986 Tax Law Changes Contribute To Banks Loan Problems?" Journal of Applied Business Research (JABR) 11, no. 4 (2011): 15. http://dx.doi.org/10.19030/jabr.v11i4.5843.

Full text

Abstract:

The escalation of bank loan losses in the mid/late 1980s, attended by a marked decrease in banking industry profits and an increase in bank failures, has raised numerous questions about the factor contributing to these events. The present study continues this inquiry by examining the effects of the Tax Reform Act of 1986 (TRA86) on the quality of banks assets in the late 1980s. Specifically, the study seeks to attribute changes in bank asset quality following enactment of TRA86 to 1) the two major provisions of the law targeted at banks, namely, interest expense allocable to tax-exempt obligat

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!