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International Finance and Accounting

Abstract

In the article, the essence of problem assets of commercial banks, such concepts as "problem asset", "problem loan", "non-performing loan", "idle loan" were studied in scientific observation, the author's approach was formed. The structure of assets in banks, including the structure of problem assets, was analyzed, the importance of their correct reflection in accounting and the accounting process were studied. Proper organization and accounting of problem assets allows you to take into account the possible losses on them.

References

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