분야
pdfIFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 8
Accounting for Receivables
수취채권
Amounts due from individuals and companies that are expected to
be collected in cash.
5Copyright 2019 John Wiley & Sons, Inc.
Company
Receivables as a Company
Percentage of Total Assets
Adidas (DEU)16%
Hyundai (KOR)5
Samsung (KOR)13
Nestle (CHE)41
China Mobile Limited (HKG)2
Recognition of Accounts Receivables (2 of 2)
Valuing Accounts Receivable
Current asset
Valuation (net realizable value) 순실현가치
Uncollectible Accounts Receivable
Sales on account raise possibility of accounts not
being collected
Seller records losses that result from extending
credit as Bad Debt Expense 대손상각비(손상차손)
16Copyright 2019 John Wiley & Sons, Inc.
Valuation of Accounts Receivable [AR평가]
19Copyright 2019 John Wiley & Son, Inc. LO 2
Valuing Accounts Receivable
Hampson Furniture
Statement of Financial Position (partial)
Current Assets
Supplies € 25,000
Inventory 310,000
Accounts receivable €200,000
Less: Allowance for doubtful accounts 12,000188,000
Cash 14,800
Total current assets €537,800
대손충당금
매출채권
