
ACCOUNTING TREATMENT FOR CALCULATION AND ACCRUAL OF THE ALLOWANCE FOR EXPECTED CREDIT LOSSES ON CASH AND DEPOSITS
Author(s) -
Tetiana Melnyk,
Nina Tsehelnyk
Publication year - 2020
Publication title -
molodij včenij
Language(s) - English
Resource type - Journals
eISSN - 2313-2167
pISSN - 2304-5809
DOI - 10.32839/2304-5809/2020-2-78-8
Subject(s) - allowance (engineering) , accrual , accounting , cash , business , economics , finance , earnings , operations management