Factoring is a financial tool, which allows companies to gain money before the maturity of the invoices issued by them. Factoring can be provided as a regression or non-recourse. The accounting of factoring is based on the form of factoring. Recognition should be fundamentally based on economic substance of transactions rather than the legal status declared for example by contracts. Non-recourse factoring is based on assignment of receivables and regressive factoring is rather receivables management. The issue of accounting for factoring is not yet finally resolved officially.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16659 |
| Date | January 2009 |
| Creators | Kožíšková, Lenka |
| Contributors | Müllerová, Libuše, Strouhal, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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