Abstract:
This article aims to present the modality of assessment (both the initial and subsequent) of receivables in accordance with IFRS. It contains also the presentation of the methodology for calculating the provision for doubtful receivables through various methods, numerical examples and accounting formulas.
Description:
BORDEIANU, Olga. Unele aspecte privind evaluarea creanţelor în conformitate cu prevederile IFRS. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 73-75. ISBN 978-9975-4242-7-1.
