VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 657
Subject. The article is devoted to the study of the procedure for submission and disclosure of accounting information on doubtful receivables by educational institutions of higher education. Purpose. The purpose of the study is to determine the main criteria for recognizing receivables as doubtful, to study the current practice of forming the accounting policy of educational organizations in relation to the submission of information on doubtful debts, to determine the main directions for improving the creation of a reserve for doubtful debts. Methodology. When writing the article, the results of assessment of the formation of information on doubtful receivables based on the study of the provisions on the accounting policy of 50 higher education organizations were used. Methods of observation, systematization and comparative analysis were used. Results. The article provides criteria for classifying receivables as short-term, long-term, overdue, doubtful and hopeless based on the specifics of the activities of educational institutions of higher education. Presented is an algorithm of actions when reflecting doubtful debts in accounting, consisting of nine stages. The conditions for recognizing receivables as doubtful and information sources for confirming such receivables have been determined. A methodology for quantifying doubtful accounts receivable based on the probability of debt repayment and the number of days in arrears is presented. Based on the results of the analysis of the content of the accounting policy elements of 50 educational institutions of higher education, 7 different options for recording doubtful receivables in accounting and reporting were shown. Conclusions. It was concluded that the regulatory documents governing accounting in the public sector ambiguously interpret the procedure for reporting information on doubtful receivables. There are no uniform approaches to the formation of accounting policies by universities in relation to doubtful receivables. 30% of the studied universities in the accounting policy provide for the formation of a reserve for doubtful debts, but either do not provide a method for creating a reserve, or the presented method does not allow quantifying the amount of the reserve. Most universities do not reflect doubtful receivables in financial assets, but write off to the financial result of the current period without creating a reserve for doubtful debts. A proposal has been made to include doubtful accounts receivable in financial assets when it is certain that they will be settled in the foreseeable future as eligible for recognition.
accounts receivable, universities, accounting policy, allowance for doubtful debts
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