The forfaiting: from theory to practice

Abstract

In conditions of rapid development of foreign economic operations of the transformation of enterprises on the basis of introduction in practice of new for Ukraine financial instruments. In the result, the need in creation of accounting and analytical models forfeiting, implementation of the algorithm for forfeiting circulation of bills of exchange in the secondary market, the schematic of forfeiting for importers.
Each type of economic operations in the sphere of foreign economic relations requires a description of the accounting process that creates new challenges for traditional approaches to financial management and accounting. Application operation of forfeiting is an example of such operations.
Key words: accounts receivable management policy, forfaiting transaction mechanism forfeiting, factoring and comparative characteristics of forfeiting, the main differences forfeiting of factoring, accounting and analytical model forfeiting, methods of accounting forfeiting operations.