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Accounting of Accounts Receivable (AR)
University of Borås, School of Business and IT.
2010 (English)In: Review of Business Research, ISSN 1546-2609, E-ISSN 2378-9670, Vol. 10, no 2, 118-127 p.Article in journal (Refereed) Published
Abstract [en]

In governance of business administration quality of financial statements is a critical issue. After bitter experiences with practices of off-balance sheet accounting, the concept of Accounts Receivable (AR) has increasingly gained managerial attention. One reason for this attention is that AR can be used, in highly flexible ways, to influence the bottom lines and debt/equity ratios. The purpose of this study is that by means of the imperative of disclosure and a number of other accounting principles and ideas such as objectivity, materiality, matching, and fair value to critically analyze the techniques used in the valuation and measurement of AR.

Place, publisher, year, edition, pages
International Academy of Business and Economics , 2010. Vol. 10, no 2, 118-127 p.
Keyword [en]
accounting recognition, account receivables, accounting disclosure, Accounting
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hb:diva-1237Local ID: 2320/10252OAI: oai:DiVA.org:hb-1237DiVA: diva2:869261
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2016-11-23Bibliographically approved

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