Measurement of trade receivables under IFRS 9
by
Silvia
Question IFRS 9 classifies financial assets into several categories: at amortized cost, at fair value through profit or loss or at fair value through other comprehensive income. How do you classify trade receivables and how do you measure them initially, especially when they are not…
Financial Instruments
18
Recent Comments
- Silvia on How to Account for Decommissioning Provision under IFRS
- Silvia on What is the lease term of cancellable property rental contracts under IFRS 16?
- James Carter on How to Account for Decommissioning Provision under IFRS
- Moses Felix on IAS 16 Property, Plant and Equipment – summary
- Moses Felix on Summary of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Categories
- Accounting Policies and Estimates (14)
- Consolidation and Groups (24)
- Current Assets (21)
- Financial Instruments (54)
- Financial Statements (48)
- Foreign Currency (9)
- IFRS Videos (65)
- Insurance (3)
- Most popular (6)
- Non-current Assets (54)
- Other Topics (15)
- Provisions and Other Liabilities (44)
- Revenue Recognition (26)