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https://www.um.edu.mt/library/oar/handle/123456789/41914
Title: | Estimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standard |
Other Titles: | TFRS 9 finansal araclar standardi cercevesinde ticari alacaklara iliskin beklenen kredi zararlarinin tespiti ve muhasebelestirilmesi |
Authors: | Gokgoz, Ahmet |
Keywords: | Financial statements -- Standards -- Turkey Business losses -- Turkey Accounts receivable -- Turkey Credit analysis -- Turkey |
Issue Date: | 2019-04 |
Publisher: | Ahmet Gökgöz |
Citation: | Gokgoz, A. (2019). Estimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standard. Journal of Accounting, Finance and Auditing Studies, 5(2), 163-178. |
Abstract: | Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/41914 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS,_5(2)_-_A10.pdf | 344.41 kB | Adobe PDF | View/Open |
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