Home  Journals  International Accounting  43(241) - 2012 November

Valuation of receivables in financial statements

Available online: 21 November 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The Report of Financial position (balance sheet) is the main source of information about entity's financial position and valuation rules should be aimed at satisfaction of requirements of different external and internal users. Presentation of assets should be based on conservatism principle (assets shouldn't be overestimated) so the article is devoted to the account and receivables assessment.

Keywords: receivables, current asset, provision for doubtful debts, inventory of receivables

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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