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receivables - Coggle Diagram

- - - - presentation in FS: requirement to be current
- - - - sales disount
      - sales return
      - allowance for freight charge
      - allowance for bad debts
        
        allowance method
        
        income statement method
        
        percentage of credit sales
        
        balance sheet method
        
        percentage of AR
        
        aging of AR
        
        journal entries
        
        collectability becomes doubtful
        
        write off
        
        recovery
        
        direct write off method
- - - - direct origination cost, origination fees
    - - discount/premium (is nominal interest higher or lower than market rate/effective rate)
- - - - short term
        
        subsequent measurement
        
        interest bearing
        
        non interest bearing
        
        discounting is immaterial
        
        discounting is material
      - long term
        
        interest bearing
        
        with reasonable rate
        
        with unreasonable rate
        
        non interest bearing
- - - - characteristics
        
        role of receivables
        
        is there a change in balance of AR?
        
        how is the pledge presented in FS?
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