Version 1
: Received: 17 June 2022 / Approved: 20 June 2022 / Online: 20 June 2022 (10:32:41 CEST)
How to cite:
Krylov, S. Accounts Receivable Management: Information and Accounting Support and Main Aspects. Preprints2022, 2022060269. https://doi.org/10.20944/preprints202206.0269.v1
Krylov, S. Accounts Receivable Management: Information and Accounting Support and Main Aspects. Preprints 2022, 2022060269. https://doi.org/10.20944/preprints202206.0269.v1
Krylov, S. Accounts Receivable Management: Information and Accounting Support and Main Aspects. Preprints2022, 2022060269. https://doi.org/10.20944/preprints202206.0269.v1
APA Style
Krylov, S. (2022). Accounts Receivable Management: Information and Accounting Support and Main Aspects. Preprints. https://doi.org/10.20944/preprints202206.0269.v1
Chicago/Turabian Style
Krylov, S. 2022 "Accounts Receivable Management: Information and Accounting Support and Main Aspects" Preprints. https://doi.org/10.20944/preprints202206.0269.v1
Abstract
The article explores the subject of information and accounting solutions for accounts receivable management that include appropriate accounting solutions and analytical techniques. The study focuses on the statutory framework for accounting for accounts receivable under the Russian Accounting Standards (RAP), International Financial Reporting Standards (IFRS), and the generally accepted accounting principles (GAAP). The analytical techniques are described in the context of the authors' view on the essence of accounts receivable management that implies analysis, the establishment of a credit policy and of a discount policy. The article places emphasis on the use of available information technology for accounts payable management, such as blockchain-based smart contracts.
Keywords
information and accounting support; accounts receivable; management; business
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
