Abstract

The purpose of the study is to analyze accounting and legal approaches to the definition of the term "accounts receivable" and to justify the need for its clarification to be fixed in regulatory documents. Scientific novelty: the definition of the term "accounts receivable" has been clarified using accounting and legal approaches, where it is proposed to understand the obligations of other legal entities and individuals to this economic entity for contributions to the authorized capital, for advances issued, for bills of exchange receivable, for goods sold, monetary amounts issued under the report, arising on the basis of a law, contract or civil situation. As a result, the updated definition will make it possible to supplement Article 307 of the Civil Code of the Russian Federation, art. 3 of the Federal Law "On Accounting", Article 7 of the draft Federal Tax Service "Accounts Receivable and Payable ".