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ypopova

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  • April 28, 2019 at 6:24 pm #514439
    mysteryypopova
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    Thank you. But the question is should I create provision at reporting date if receivables are collected after reporting date but before the FS is authorized for issue.

    April 24, 2019 at 7:50 pm #514023
    mysteryypopova
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    Dear tutor, I have a question. If I calculated impairment for receivables as per IFRS 9. If after the reporting date but before the date financial statements are signed by the client, I see that almost all receivables impaired are actually collected (provision was calculated based on default rates, no significant change was considered compared to them due to no change in business environment). Should I create any provision as of reporting date? Can I tell that the management already began working with debtors as of reporting date and believed no provision should be created despite the debtors are overdue and there are some historical default rates? Should I disclose that receivables existed as of balance sheet date is collected?

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