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Scientific journal “Vestnik NSUEM”

2014 year, number 1

ESTIMATION OF CONTRACTUAL POLICY FOR AUDIT OF RECEIVABLES IN THE INTERCONNECTED TRADE ORGANIZATIONS

B.A. Shakhmanova
Siberian University of Consumer Cooperation, Novosibirsk
Keywords: audit of receivables, interconnected trade organizations, the contractual policy, the essence of contracts

Abstract

This article presents the results of a research which shows the effects of the terms of contracts on balance sheet items of the accounting reporting of trade organizations. The author allocated the essence of contracts which traditionally are used in trade activity and also identified particular contractual relationships between entities formed by groups of organizations. As the result of the comparing of the accounting data whose composition is determined by essence of contracts the author disclosed the mechanism of the influence of the conditions of the ownership transition on the formation of information about receivables in the individual financial statements, summary reporting and consolidated financial statements in the interconnected trade organizations.