Application of provisions of IFRS (IFRS) 9 «Financial instruments» to the accounting of receivables
The author analyzes the influence of a factor of time for the consumer cost of a cash flow. The author emphasizes the value of process of discounting at an assessment influence of a factor of time for a cash flow. Besides, the author notes the unstable situation in economy caused by sharp falling of cost of the Russian national currency. The research is focused on the problem of the accounting of receiv-able's depreciation as the priority direction in the development of the accounting and the reporting.
Keywords
the time factor, cash flow, discounting, фактор времени, accounts receivable, дебиторская задолженность, денежный поток, дисконтированиеAuthors
Name | Organization | |
Pavlyuchenko T.N. | Voronezh State Agrarian University named after Emperor Peter I | Pavlychenko_tn@mail.ru |
References

Application of provisions of IFRS (IFRS) 9 «Financial instruments» to the accounting of receivables | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2016. № 2 (34). DOI: 10.17223/19988648/34/12