ОСОБЛИВОСТІ ОБЛІКУ ФАКТОРИНГОВИХ ОПЕРАЦІЙ

Authors

  • Н. П. Кузик

Abstract

Стаття присвячена дослідженню  проблемам використання та ві-дображення в бухгалтерському обліку факторингових операцій, їх оподаткування.  Визначено  сутність  факторингу,  розкрито  його  зміст  з
позиції практичного застосування, основні переваги. Розглянуто підходи  до  відображення  розрахунків  з  дебіторами  за  факторинговими  операціями.

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Issue

No. 181 (2013): Частина 3 (укр)

Section

Article

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