Receivables finance and Recognition: Difference between pages

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Finance based on the value of trade receivables.  
''Financial reporting''.


Among other techniques, receivables finance includes:
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement.


*Distributor finance
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements.
*Factoring
*Forfaiting
*Invoice discounting
*Loans against inventory
*Loans against receivables and
*Pre-shipment finance




==See also==
== See also ==
*[[Distributor finance]]
 
*[[Factoring]]
*[[Balance sheet]]
*[[Forfaiting]]
*[[IAS 39]]
*[[Invoice discounting]]
*[[Income statement]]
*[[Loan against inventory]]
*[[Notes]]
*[[Loan against receivables]]
*[[Statement of cash flows]]
*[[Payables finance]]
*[[Statement of changes in equity]]
*[[Pre-shipment finance]]

Revision as of 11:11, 18 July 2015

Financial reporting.

Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement.

Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements.


See also