Accounting for Assignments
https://doi.org/10.26794/2408-9303-2016--5-30-33
Abstract
The whole range of issues connected with the assignment agreements are critically assessed in the article. Economic essence of this phenomenon is analyzed. Different methods of accounting for it are critically scrutinized in the article. The article investigates the approaches of different commercial courts to the case settlements regarding the lawfulness of creation of the reserves of bad debts and doubtful receivables in business transactions according to the assignment agreement by the commercial organizations. Most of the courts consider that there are no grounds for their formation. However, according to the author of the article, this approach is lawful only regarding the acquisition of the standard receivables. In cases with the purchase of unconventional receivables the price discounts obviously point at the fact that most likely they are bad debts. Taking into account the dual nature of the discounts, the new order of accounting for assignment agreements is provided.
Keywords
дебиторская задолженность,
покупка дебиторской задолженности по договорам цессии,
бухгалтерский учет операций по договорам цессии у юридического лица,
приобретшего дебиторскую задолженность,
резервы по сомнительным долгам,
нормальная и ненормальная задолженность,
receivables,
assignment agreements,
accounting for assignment agreements of buyer,
doubtful receivables reserves,
standard and unconventional receivables
About the Author
Victor G. Getman
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
References
1. Гетьман В.Г. Резервы дальнейшего совершенствования бухгалтерского учета в управлении экономикой // Инновационное развитие экономики. 2014. № 4 (21). С. 73-81.
2. Гетьман В.Г. Назревшие вопросы совершенствования бухгалтерского учета в России // Международный бухгалтерский учет. 2011. № 18. С. 2-5.
3. Гетьман В.Г. Совершенствование нормативно-правовых основ бухгалтерского учета и финансовой отчетности // Международный бухгалтерский учет. 2014. № 18. С. 54-58.
Review
For citations:
Getman V.G. Accounting for Assignments. Accounting. Analysis. Auditing. 2016;(5):30-33. (In Russ.) https://doi.org/10.26794/2408-9303-2016--5-30-33
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