Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Ali İhsan AKGÜN
Konular:-
DOI:10.25272/j.2147-7035.2017.5.3.02
Anahtar Kelimeler:Suspension of Bankrupcy,Doubtful Account Receivables,Financial Reporting Standards
Özet: The concept of suspension of bankruptcy is defined as an arrangement aimed at protecting a capital company or a cooperative that is a sinking state in a framework of certain regulatory rules. Firms facing economic liquidity distress have questionable going concern value due to low current operating profitability to recover Project in the suspension of bankruptcy. In this study, it has been evaluated to determine the provision for trade receivables on bankruptcy in the context of financial reporting standards. The findings show that provision for trade receivables can be resulted in reserve in both tax laws and financial reporting standards.