Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS

Abstract

This article analyses the accounting of trade receivables under IFRS, focusing on recognition, initial and subsequent measurement. According to IFRS 9 and IFRS 15, are financial assets that must be recognized when the entity becomes a party to a contract. Initial measurement is based on the transaction price, while subsequent measurement is done at amortized cost or fair value. The article also discusses loss provisions and their impact on financial statements. Proper application of these standards ensures transparency and comparability, which are essential for financial information users. CZU: [657.432:334.72]:006.89; JEL: M41