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ДОГОВІРНЕ РЕГУЛЮВАННЯ ФАКТОРИНГОВОЇ ДІЯЛЬНОСТІ: ОБЛІКОВО-ЮРИДИЧНИЙ АСПЕКТ // Contractual regulation of factoring: accounting and legal aspect

Author

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  • Орлова, Олена Василівна

    (Житомирський державний технологічний університет)

Abstract

Nature and characteristics of the factoring agreement have been determined; peculiarities of parties and subject of the agreement have been identified, and parties’ rights have been determined precisely as well as ratio of factoring agreement and other civil agreements has been determined. Визначено природу і характеристику договору факторингу; виявлено особливості суб’єктного складу і предмета договору, детально визначено права сторін; встановлено співвідношення договору факторингу з іншими цивільно-правовими договорами.

Suggested Citation

  • Орлова, Олена Василівна, 2012. "ДОГОВІРНЕ РЕГУЛЮВАННЯ ФАКТОРИНГОВОЇ ДІЯЛЬНОСТІ: ОБЛІКОВО-ЮРИДИЧНИЙ АСПЕКТ // Contractual regulation of factoring: accounting and legal aspect," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 22(1).
    • Handle: RePEc:scn:000pbo:35433
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