THE VALUATION AND ACCOUNTING OF TRADE RECEIVABLES

Mariana Bănuță

Abstract


Regardless of their field of activity, a problem frequently faced by Romanian companies is that of the valuation and accounting of trade receivables. This article focuses on two types of valuations of trade receivables: the first one is their accounting valuation, and the second is the valuation of the receivables on the occasion of the overall company valuation. We also present accounting and fiscal aspects related to recording receivables in the company accounting records, including their reversible impairment.


Keywords


valuation; accounting; trade receivables; impairment

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References


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Copyright (c) 2016 Mariana Bănuță

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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