💨IMPACT LEVEL 1 — MEH
Epstein File EFTA01367173: Allowance and Classified (DS10)
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This document contains accounting standards information regarding financial asset recognition and measurement under IAS 39. It discusses how accounts receivable are recorded at amortized cost using the effective interest rate method, net of allowance for doubtful accounts, and addresses classification of financial instruments.
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amounts After initial recognition, accounts receivable are recorded by the Company at amortized cost using the effective interest rate method less
the **allowance**
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Initial recognition and measurement of financial assets
Financial assets within the scope of IAS 39 Financial Instruments Recognition and Measurement are **classified**
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