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Accounts receivable shall be measured initially at its transaction priceGroup of answer choicesTrueFalse

Question

Accounts receivable shall be measured initially at its transaction price.

Group of answer choices

  • True
  • False
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Solution

Answer

The statement is True.

Accounts receivable should be measured initially at its transaction price, which is the amount that the entity expects to receive for the goods or services provided. This principle is in accordance with the recognition criteria set by the relevant accounting standards, such as IFRS 15 (Revenue from Contracts with Customers) and ASC 606 in the US GAAP. Measuring accounts receivable at the transaction price helps ensure that financial statements accurately reflect the economic reality of the entity's transactions, clarifying the realizable value of the receivables on the balance sheet.

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