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About Lecture Notes On Receivable Financing
The document discusses accounting for derecognition of financial assets. It explains that an entity can fully derecognize a financial asset when the contractual rights to its cash flows expire or are transferred. For partial transfers that do not qualify for full derecognition, the entity assesses whether it has retained control over the asset. The document also outlines accounting for transfers that do and do not qualify for derecognition, including recognition of servicing assets or liabilities.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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