Accounting mortgage transactions: directions of improvement

المحاسبة عن معاملات الرهن العقاري: اتجاهات التحسين

Clicks: 407
ID: 60898
2016
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Abstract
Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit) and the probability of default and foreclosure with the mortgagor necessitated a comprehensive research and development of methodical maintenance of accounting mortgage transactions in subjects of its implementation (the mortgagor and mortgagee), including the improvement of the order of accounting reflection operations with a mortgage of property rights, hypothec, «solid mortgage», mortgage securities, the mortgage of goods in circulation or processing. The article also provides the procedure of evaluating the object of mortgage at default of the mortgagor conditions of the contract taking into account its depreciation (physical and moral deterioration) during the loan repayment period; the author specifies the procedure for recording of transactions related to the sale of such objects as the basis for providing contractual management process obligations of the debtor with relevant information.
استدعت تجزئة أساليب المحاسبة الخاصة بالالتزامات التعاقدية المضمونة بالرهن، والمسائل الخلافية المتعلقة بتقييم محل الرهن في مرحلة إبرام اتفاقيات القروض (الائتمان)، واحتمالية تعثر الراهن والتنفيذ على الرهن، إجراءَ بحثٍ شامل وتطويرَ إسنادٍ منهجي لمحاسبة المعاملات الرهنية لدى أطراف تنفيذها (الراهن والمرتهن)؛ ويشمل ذلك تحسين إجراءات القيد المحاسبي للعمليات المرتبطة برهن حقوق الملكية، والرهن العقاري، و«الرهن الثابت»، والأوراق المالية الرهنية، ورهن البضائع المتداولة أو قيد التصنيع. كما تقدم المقالة آلية تقييم محل الرهن في حال إخلال الراهن بشروط العقد، مع مراعاة إهلاكه (الاندثار المادي والتقادم المعنوي) خلال فترة سداد القرض؛ فضلاً عن تحديد المؤلف لإجراءات إثبات المعاملات المتعلقة ببيع تلك الأعيان بوصفها أساساً لتزويد عملية إدارة الالتزامات التعاقدية للمدين بالمعلومات ذات الصلة.
Reference Key
vygivska2016accountingvsnik Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Vygivska, I.M.;, O.S. Gritsak;
Journal vìsnik Žitomirsʹkogo deržavnogo tehnologìčnogo unìversitetu ekonomìčnì nauki
Year 2016
DOI
DOI not found
URL
http://ven.ztu.edu.ua/article/view/89169
Keywords
Education Technology Science business social sciences economic theory. demography sociology (general) mathematics electronic computers. computer science computer software computational linguistics. natural language processing

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