Keyword: «liabilities»

Today, many Russian companies are faced with such problems as: the growth of the counterparties ' failure to pay significant receivables, increasing the risks of lending; specify foreign clients on the purchase of goods on open account. Accounts receivable is an important component of working capital. Accounts receivable management is a flexible tool in the hands of managers. The involvement of money in circulation will lead to increased turnover and improved financial performance of companies. Factoring in this case is an active problem solving tool. He is promising and is the most adapted to the contemporary processes of economic development

The author examines the main problems faced by Russian banks in the formation of resources: the long-term assets and liabilities ratio, the sectoral disproportionality of economy, and high inflation level. The analysis of separate liability items is made: attracted funds from financial and non-financial organizations, deposits of individuals, funds attracted through debt securities issue. Possible ways of solving problems are suggested.

The article discusses the theoretical basis of solvency and liquidity indicators. The definitions of solvency and liquidity from the point of view of various authors are presented, and their comparative characteristics are given. The authors make a summary of solvency and liquidity concepts formulations.

The article discusses the features of the formation of information in the report of financial position in accordance with international financial reporting standards, as well as the order of income payment to investors. The needs of the investor are primary. They determine the content of the reports, and in order to form the desired content, an accounting process is necessary.