The article shows the reasons of the necessity to study methodology of determination of doubtful and bad debts. It states that unlike bad debts, characteristics of which are mostly defined in legislative and regulatory documents, characteristics of doubtful debts are not specifically defined....

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...