Credits: Problems of identification, valuation, reclassification and impact on ratios and cash flows

Abstract

Receivables recognised in the balance sheet may be commercial, financial or tax, or they may represent a group of receivables of a different character, which are generically referred to as sundry receivables.There are different identification rules and valuation criteria for each of these types of receivables with peculiarities and general aspects. Each of these receivables must be reclassified differently depending on the nature of the receivable. In this article, all these aspects will be analysed, delving into the issue of receivables from the point of view of determining the ratios that contain them and the cash flows that must be determined considering these items.