{"id":"https://openalex.org/W4320148733","doi":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","title":"REGULATORY AND LEGAL SUPPORT FOR ACCOUNTING OF THE DOUBTFUL DEBTS RESERVE","display_name":"REGULATORY AND LEGAL SUPPORT FOR ACCOUNTING OF THE DOUBTFUL DEBTS RESERVE","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4320148733","doi":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138"},"language":"en","primary_location":{"id":"doi:10.25140/2411-5215-2022-2(30)-125-138","doi":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","pdf_url":null,"source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Problems and prospects of economics and management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078430578","display_name":"\u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440 \u0421\u0438\u0434\u043e\u0440\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0001-5478-0688","observed_orcids":["https://orcid.org/0000-0001-5478-0688"]},"institutions":[{"id":"https://openalex.org/I4210143342","display_name":"Chernihiv Polytechnic National University","ror":"https://ror.org/048mcz794","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210143342"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Oleksandr Sidorenko","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":"https://orcid.org/0000-0001-5478-0688","affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I4210143342"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058015808","display_name":"Tetiana Klymenko","orcid":"https://orcid.org/0000-0002-5852-6350","observed_orcids":["https://orcid.org/0000-0002-5852-6350"]},"institutions":[{"id":"https://openalex.org/I4210143342","display_name":"Chernihiv Polytechnic National University","ror":"https://ror.org/048mcz794","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210143342"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Tetiana Klymenko","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":"https://orcid.org/0000-0002-5852-6350","affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I4210143342"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111138360","display_name":"\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0412\u0430\u0441\u0438\u043b\u0456\u0432\u043d\u0430 \u0413\u043b\u0438\u0432\u0435\u043d\u043a\u043e","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210143342","display_name":"Chernihiv Polytechnic National University","ror":"https://ror.org/048mcz794","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210143342"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Valentina Glivenko","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":"https://orcid.org/0000-0002-4590-3567","affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0427\u0435\u0440\u043d\u0456\u0433\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I4210143342"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210143342"],"apc_list":null,"apc_paid":null,"fwci":0.3113,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.53951396,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":"2(30)","first_page":"125","last_page":"138"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7651000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7651000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.18770000338554382,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.03280000016093254,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bad-debt-accounting","display_name":"bad debt accounting","score":0.6079999804496765},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.5559999942779541},{"id":"https://openalex.org/keywords/tax-effects","display_name":"tax effects","score":0.5220000147819519},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.8529999852180481},{"id":"https://openalex.org/keywords/tax-base","display_name":"tax base","score":0.777999997138977},{"id":"https://openalex.org/keywords/internal-accounting-control","display_name":"internal accounting control","score":0.515999972820282},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"accounts receivable","score":0.6069999933242798},{"id":"https://openalex.org/keywords/accounting-models","display_name":"accounting models","score":0.45899999141693115}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5879934430122375},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5360230803489685},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.474868506193161},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32727891206741333},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.320133239030838},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1571750044822693}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25140/2411-5215-2022-2(30)-125-138","doi":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","pdf_url":null,"source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Problems and prospects of economics and management","raw_type":"journal-article"},{"id":"pmh:oai:ojs.journals.uran.ua:article/271186","doi":null,"is_oa":true,"landing_page_url":"http://ppeu.stu.cn.ua/article/view/271186","pdf_url":"http://ppeu.stu.cn.ua/article/download/271186/266721","source":{"id":"https://openalex.org/S4210228265","display_name":"The Scientific Issues of Ternopil Volodymyr Hnatiuk National Pedagogical University Series pedagogy","issn_l":"2311-6382","issn":["2311-6382","2415-3605"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":"https://openalex.org/P4310322067","host_organization_name":"Ternopil Volodymyr Hnatiuk National Pedagogical University","host_organization_lineage":["https://openalex.org/P4310322067"],"host_organization_lineage_names":["Ternopil Volodymyr Hnatiuk National Pedagogical University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f; \u2116 2(30) (2022): \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f; 125-138","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25140/2411-5215-2022-2(30)-125-138","doi":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2022-2(30)-125-138","pdf_url":null,"source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Problems and prospects of economics and management","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6207000017166138,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320148733.pdf","grobid_xml":"https://content.openalex.org/works/W4320148733.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7071099559","https://openalex.org/W2237413256","https://openalex.org/W6996430421","https://openalex.org/W4302558948","https://openalex.org/W4308808418","https://openalex.org/W7223581227","https://openalex.org/W7000580174","https://openalex.org/W2785883636","https://openalex.org/W2563998134","https://openalex.org/W2225378414"],"abstract_inverted_index":{"Based":[0],"on":[1,34,72,200],"the":[2,13,15,26,35,42,54,60,68,73,80,94,100,105,112,118,135,150,153,156,160,164,175,179,188,192,198,201,208,220,232,239,250,254,266,290,294],"critical":[3],"review":[4],"of":[5,28,32,41,44,53,62,67,70,79,82,96,102,111,114,132,166,187,191,207,214,222,234,241,265,280,296],"current":[6,124,244],"national":[7],"and":[8,22,30,65,169,245,259],"international":[9],"regulatory":[10,16,56,125,194],"acts,":[11,127],"within":[12],"article,":[14],"legal":[17,57,98,126],"framework":[18],"that":[19,120,277],"controls":[20],"general":[21],"special":[23],"issues":[24],"in":[25,117,145,219,238,289],"field":[27],"accounting":[29,64,103,140,157,197,227,291],"taxation":[31,66],"operations":[33,71],"formation,":[36,74,106,202],"use,":[37,75,107,203],"adjustment":[38,76,108,204],"and/or":[39,77,109,205],"write-off":[40,78,110,206],"reverse":[43,81,113,165,209,233,267,295],"doubtful":[45,83,115,167,211,235,269,297],"debts":[46,84],"is":[47,85,87,129],"systematized.":[48],"In":[49,248],"particular,":[50],"a":[51,88,185,223],"description":[52],"main":[55,189],"acts":[58],"regulating":[59],"processes":[61,101],"organization,":[63],"consequences":[69,172],"provided.There":[86],"justified":[89],"need":[90],"to":[91,134,163,256,273,293],"regulate":[92],"at":[93],"level":[95],"internal":[97,193],"support":[99,195],"for":[104,139,141,152,155,159,178,196,210,226,228,262,268],"debts,":[116,168,236],"part":[119,240],"does":[121],"not":[122],"contradict":[123],"which":[128],"due,":[130],"first":[131],"all,":[133],"availabilityof":[136],"alternative":[137],"options":[138],"these":[142],"processes,":[143],"defined":[144],"relative":[146],"regulations.":[147],"This":[148],"provided":[149],"basis":[151],"development":[154],"model":[158],"transactions":[161,199,230,287],"related":[162,292],"their":[170,215],"tax":[171,176],"when":[173],"determining":[174],"base":[177],"corporate":[180],"incometax,":[181],"as":[182,184],"well":[183],"generalization":[186],"elements":[190],"debts.The":[212],"effect":[213],"implementation":[216],"will":[217,252,284],"consist":[218],"formation":[221],"complete":[224,258],"system":[225],"possible":[229],"regarding":[231],"namely":[237],"providing":[242],"primary,":[243],"final":[246],"accounting.":[247],"addition,":[249],"enterprise":[251],"have":[253,278],"opportunity":[255],"receive":[257],"reliable":[260],"information":[261],"correct":[263],"calculation":[264],"debts;will":[270],"be":[271],"able":[272],"timely":[274],"identify":[275],"receivables":[276],"signs":[279],"doubt":[281],"or":[282],"hopelessness;":[283],"document":[285],"economic":[286],"reflected":[288],"debts.":[298]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-02-13T00:00:00"}
