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Evaluation of The Concept of Doubtful Receivables According to Accounting and Law

Author

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  • Nevber Zeynep Eroğlu

    (Marmara University)

Abstract

The domestic receivables of the firms may become doubtful, as well as the foreign receivables arising from exports, for example. In this study, the concept of doubtful receivables is explained according to the provisions of the Tax Procedure Law and how the receivables from abroad are evaluated within the framework of this law and the relevant legislation. In the event of a dispute with a company abroad, according to which country law should be filed and the point of view of the Turkish legal system on the subject have been evaluated.

Suggested Citation

  • Nevber Zeynep Eroğlu, 2024. "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 39(121), pages 119-127, April.
    • Handle: RePEc:acc:malfin:v:39:y:2024:i:121:p:119-127
    DOI: https://doi.org/10.33203/mfy.1347416
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    More about this item

    Keywords

    Doubtful Receivables; Taxation; Foreign Receivables;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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