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Lecture Financial reporting and analysis (6/e) - Chapter 8: Receivables

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Lecture Financial reporting and analysis (6/e) - Chapter 8: Receivables

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Chapter 8 - Receivables. After studying this chapter you will be able to understand: How to account for accounts receivable using net realizable value? How to analyze accounts receivable under net realizable value accounting? How to spot whether or not reported receivables arose from real sales? How and why interest is recorded on “non-interest bearing” notes? How to account for accounts receivable and notes receivable using the fair value option?

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