Moscow, Russian Federation
Th e article deals with the problems of accounting and internal fi nancial control of non-recoverable debt in Russia, the causes of understating the indicators of statistical reporting due to the lack of legal framework governing the accounting services of institutions in the accounting of bad debts are given; the ways to solve the problem in accounting and a new classifi cation of accounts receivable are off ered.
accounting, accounts receivable, uncollectible debt, internal control, reliability, audit, statistics.
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