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About Receivables Lecture Salazar
The document discusses accounting for receivables under IFRS. It defines a financial asset and notes that loans and receivables are considered financial assets. It explains that receivables can be classified as either current or non-current and includes examples of different types of receivables such as trade receivables, notes receivable, and non-trade receivables. The document also discusses the recognition, classification, measurement, and impairment of receivables according to IFRS 9 and IAS 32.
Detailed Information
| Author: | ['Anne Marieline Buenaventura'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 23 |
| Language: | English |
| Format: | |
| Price: | FREE |
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