Factoring As an Instrument of Financial Improvement Of an Organization: Accounting and Taxation

The article shows the characteristics and legal regulation of factoring as an instrument of possible financi improvement of an organization. The differences between factoring and cession agreements are provided. The ways of their use are highlighted depending on the purposes for which the client transfers a financial claim to the factor. The practical application of existing legal norms in the framework of taxation and accounting of factoring operations without regression and with regression has been analyzed.