ПОДХОДИ ЗА УСЪВЪРШЕНСТВАНЕ СЧЕТОВОДНОТО ОТЧИТАНЕ НА ВЗЕМАНИЯТА ОТ КЛИЕНТИ НА ПРЕДПРИЯТИЕТО
APPROACHES FOR IMPROVING THE ACCOUNTING OF TRADE RECEIVABLES BY ENTERPRISES

Summary/Abstract: This paper deals with the accounting interpretation of trade receivables for sales made by enterprises in the course of their business. Their nature, functional role, and meaning for economic entities are described in a systematic aspect. Approaches for improving the current and periodical accounting reporting of trade receivables are suggested and supported with relevant arguments. The focus ofattention is on providing up-to-date, comprehensive and detailed information on the discussed subjects of accounting, according to their individual behavior and differentiation and classification criteria set in advance.

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