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About Lecture Notes On Trade and Other Receivables PDF
The document discusses loans and receivables, including: 1) Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. 2) Financial assets are measured at amortized cost if held to collect contractual cash flows and those cash flows are solely payments of principal and interest. 3) Receivables are initially recognized at fair value plus transaction costs and subsequently measured at amortized cost using the effective interest method.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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