ESTIMATION OF CONTRACTUAL POLICY FOR AUDIT OF RECEIVABLES IN THE INTERCONNECTED TRADE ORGANIZATIONS
Abstract
This article presents the results of a research which shows the effects of the terms of contracts on balance sheet items of the accounting reporting of trade organizations. The author allocated the essence of contracts which traditionally are used in trade activity and also identified particular contractual relationships between entities formed by groups of organizations.. As the result of the comparing of the accounting data whose composition is determined by essence of contracts the author disclosed the mechanism of the influence of the conditions of the ownership transition on the formation of information about receiva- bles in the individual financial statements, summary reporting and consolidated financial statements in the interconnected trade organizations.
About the Author
B. A. Shakhmanova
Siberian University of Consumer Cooperation
Russian Federation
Postgraduate
Russian Federation
Postgraduate
References
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Review
For citations:
Shakhmanova B.A. ESTIMATION OF CONTRACTUAL POLICY FOR AUDIT OF RECEIVABLES IN THE INTERCONNECTED TRADE ORGANIZATIONS. Vestnik NSUEM. 2014;(1):145-156. (In Russ.)
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