MODERN PROBLEMS OF ACCOUNTING LOANS AND ENTERPRISE CREDITS

APPLIED STUDY ON THE RUSSIAN BANKS AND THE CENTRAL BANK OF RUSSIAN FEDERATION

Abstract

Modern financial accounting is one of the factors that helps to solve the problem of interest on loans to companies and organizations that are troubled or suffer from lack of financial liquidity in order to develop production and try to open up to the market. The research has been divided into two sections. The first topic includes the methodology of the research and the second part, which deals with theoretical side of the accounting of the loans and their forms, and method of treatment the interest on loans in addition to find the best solutions for the rescheduling and evaluation of non-performing loans according to the law of the Central Bank of Russian federation and Russian commercial and governmental banks alike.