How to Report Receivables at Fair Value?

Damito Doria Magpantay

Abstract


The problem of asymmetric information faced by creditor-firms arising from deceitful manipulation of credit information by debtor-firms lingers because current disclosure standards fail to capture relevant information about the measure of creditworthiness of debtor-firms.



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DOI: https://doi.org/10.5296/ijafr.v3i1.3710

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Copyright (c) 2013 Damito Doria Magpantay

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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