Credit Management and the Late Payment of Commercial Debts
- European Payment Index. // Credit Management;Oct2005, p36
This article highlights Intrum Justitia's European Payment Index, that compares payment habits in 23 European countries with a locally administered biannual survey of over 6,500 companies. According to the findings, British businesses are suffering because of poor payment practices. This is...
- Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Board's IFRS 2. Silliman, Benjamin Rue // Review of Business;Spring2005, Vol. 26 Issue 2, p24
The FASB's recently revised standard, SFAS 123(R), Share-Based Payment, converges closely with the IASB's identically titled standard, IFRS 2. Both standard-setting Boards continue to work closely together to achieve a coherent set of improved standards that will result in "greater international...
- THE RACE TRACK. . // New Yorker;3/1/1969, Vol. 45 Issue 2, p94
The article presents a letter from Time-Life Books about the payment they received from a bookbuyer for the Life Nature Library that have credited to Animal Behavior. It says that the bookbuyer is indebted for the Universe.
- MODE OF PAYMENT IN HOUSEHOLD EXPENDITURES. Mot, E. S.; Cramer, J. S. // De Economist (0013-063X);Dec1992, Vol. 140 Issue 4, p488
We have studied the choice of mode of payment from a 1987 Dutch household survey. The institutional arrangements of a transaction are a major determinant for the mode of payment, and so is the amount involved. A 10% increase in the sum paid usually leads to a reduction of about 1.3% to 2.3% in...
- Handling the money game. // Cabinet Maker;8/26/2005, Issue 5453, p16
Provides tips on how to handle customers who wont pay on time. Assertion on the impact of late payments on a company's operation; Alternative customer service methods for dealing with late payers; Legal aspects of late payments.
- The hidden cost of ageing payables. Bourque, Ron // New Hampshire Business Review;06/28/2002, Vol. 24 Issue 13, p22A
Comments on aging payables or the practice of paying suppliers and other providers as late as possible. Typical payment terms in many industries; Reason for practicing late payments.
- Financial Management: Status of the Government Efforts to Address Improper Payment Problems: GAO-04-99. // GAO Reports;10/17/2003, p1
Improper payments are a longstanding,widespread,and significant problem in the federal government.This past April, the Office of Management and Budget (OMB)estimated these payments to be about $35 billion annually for major federal benefit programs. Importantly, this estimate does not account...
- Who's Who. // Cards & Payments;Jul2005, Vol. 18 Issue 4, p12
Reports on career developments involving executives in the payments industry. Appointment of John Morris as president and chief operating officer of Pay By Touch Co.; Retirement of executive team member, Richard W. Ussery, from TSYS Inc.; Selection of Katherine Dering as chief financial officer...
- Government bids to make builders pay bills on time. Fortescue, Sam // Supply Management;9/9/2004, Vol. 9 Issue 18, p9
Reports that the British government has established a task force to investigate late payment problems in the construction sector in September 2004, dubbed the Fair Payment Task Force. Aim of addressing widespread payment retention down the supply chain; Adoption of best practices throughout the...