Actual problems of innovative economy and law

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Scientific substantiation of components of accounting policy regarding accounts receivable

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УДК 657.36:657.37:658

КАНЦЕДАЛ Н. А.,
кандидат економічних наук, доцент,
ПОНОМАРЕНКО О. Г.,
кандидат економічних наук, доцент
Полтавська державна аграрна академія

Abstract

The article provides a scientific substantiation of accounting policy components for accounts receivable with a view to further generating relevant content of regulatory documents at the state and individual enterprise level. Applying the methods of dialectical cognition, abstract-logical, analysis and synthesis, the scientific works of domestic and foreign scholars on the problems of constructing a rational accounting policy were processed. It is proved that the greatest scientific value is the suggestions on using the method of modeling components of optimal accounting policies (including those concerning receivables) based on the combination of its mandatory (imperative norms and methods of accounting) and the variability component.

Key words: accounting policy, accounts receivable, reserve of doubtful debts, order of accounting policy.

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The article was received 22.02.2018