Background. Representation of current receivables in the financial reporting of Ukrainian entity by the IFRS is complicated by the fact that a separate international standard on this issue has not, and besides Ukraine are such enterprises apply national standards while NP (S) 1 «General requirements for financial reporting». Aims and Objectives: Formation of scientific and practical approach of representation of information about current receivables in the financial reporting of Ukrainian entities according to international standards. Methods: synthesis and analysis, classification and generalization. Results: The methodological framework and national practice of representation of information about current receivables have been investigated in the financial reporting on Ukrainian entities by the IFRS. Conclusions: Practical recommendations of representation of information about current receivables in the financial statements of Ukrainian entities in accordance with IFRS and NP (S) BU 1 have been developed. Key words: IFRS, financial reporting, current accounts receivable, recognition, allowance for doubtful accounts.

МСФЗ

фінансова звітність

визнання

резерв сумнівних боргів

current accounts receivable

IFRS

financial reporting

recognition

allowance for doubtful accounts