Allowance for Doubtful Debts: Economic Essence

Anatolii Kholkin, Svetlana Goryachikh

2021

Abstract

The purpose of this article is to clarify the description of the economic essence of the doubtful debt reserve, based on studying its nature. The objectives of the research are to study regulations, scientific sources, literature, to identify and describe the nature of the reserve, to substantiate the economic essence of doubtful debt reserve. The authors use the following methods: analysis and synthesis, deduction and induction, abstraction. As a result, they clarify the description of the nature and economic essence of the reserve for doubtful debts. The research is scientifically significant as the revised description allows more fully to identify and substantiate problems of the reserve accounting and develop a set of measures to resolve them.

Paper Citation

in Harvard Style

Kholkin A. and Goryachikh S. (2021). Allowance for Doubtful Debts: Economic Essence. In Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES, ISBN 978-989-758-546-3, pages 237-240. DOI: 10.5220/0010697700003169

in Bibtex Style

@conference{ses21,
author={Anatolii Kholkin and Svetlana Goryachikh},
title={Allowance for Doubtful Debts: Economic Essence},
booktitle={Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES,},
year={2021},
pages={237-240},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010697700003169},
isbn={978-989-758-546-3},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES,
TI - Allowance for Doubtful Debts: Economic Essence
SN - 978-989-758-546-3
AU - Kholkin A.
AU - Goryachikh S.
PY - 2021
SP - 237
EP - 240
DO - 10.5220/0010697700003169