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Електронний архів Житомирського державного технологічного університету

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Title ????????? ?? ??????? ?????????? ????????: ????????-??????????? ??????
Factoring as a constituent of borrowed capital: accounting and theoretical aspect
 
Creator ????????, ?.?.
Zelenina, O.O.
 
Subject ???????
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capital
loan capital
factoring
types of factoring
enterprise
factoring services in the enterprise
?ccounting factoring
classification of factoring transactions
 
Description ? ?????? ?????????? ??????? ??????? ?? ???????? ?????????? ?? ???? ?????. ????????? ???????????? ???????????? ????????????? ?????? ?? ????????????? ???????. ???????????? ????????? ??????????????? ????? ????????????? ???????? ??? ????? ??????????????? ??????.
Existing approaches towards the essence of factoring and its types have been considered in the article. Necessity of using factoring services at Ukrainian enterprises has been determined. Distinguishing classification characteristics of factoring transactions for accounting purposes have been grounded.
 
Date 2016-09-20T11:44:38Z
2016-09-20T11:44:38Z
2010-12-27
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/4860
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(18)
 
Publisher ????