ACCOUNTING I Dersi Receivables soru detayı:

CEVAP:

Valuation of notes receivables is very similar to the valuation of accounts receivables. First, just as in the case of accounts receivables, the difference between the sales price and the cash equivalent price should be treated as deferred income as a contra-asset account, which should be allocated to the profit/loss accounts in each accounting period. As mentioned before, amortized cost principle in IFRS is also valid for notes receivables.