Analysis of scientific approaches about the essence of creditization and its classification

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Chornenka O. B. № 2 (55) 207-214 Image Image

The article presents the studies of different approaches of scientists to determine the essence of payables and based on the integration concept of the enterprise and objective conditions of arrears as a special system of economic relations between economic entities, based on the legal, accounting, analytical and financial understanding of this phenomenon. The work suggests the author’s own interpretation of this economic cate­gory, which reveals its economic nature. Determining the economic essence of accounts payable will provide the opportunity to form the prerequisites for its proper recognition and reflection in the accounting process, improving the organization and methodology of the system of internal control of the implementation of contractual rights and obli­gations. Based on the heterogeneity of payables in the composition, the diversity of its manifestations and consequences for the enterprise, its types have been differentiated and systematized.

Keywords: accounts payable, liabilities, classification, accounting (accounting stan­dard), entity.


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