{"id":920,"date":"2024-01-23T14:17:24","date_gmt":"2024-01-23T14:17:24","guid":{"rendered":"https:\/\/bpo.btla.eu\/uncategorized\/how-to-value-receivables-at-the-end-of-the-financial-year\/"},"modified":"2024-03-14T09:19:49","modified_gmt":"2024-03-14T09:19:49","slug":"how-to-value-receivables-at-the-end-of-the-financial-year","status":"publish","type":"post","link":"https:\/\/bpo.btla.eu\/en\/accounting-outsourcing\/how-to-value-receivables-at-the-end-of-the-financial-year\/","title":{"rendered":"How to value receivables at the end of the financial year?"},"content":{"rendered":"

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Receivables<\/a> are an integral part of any company’s assets. Their proper valuation<\/a> is important for the company’s liquidity. The end of the financial year is the point at which every entity keeping accounts<\/a> has to face the obligation to measure receivables<\/a>. In this article, you will learn how to carry out this process step by step in accordance with current legislation.<\/span> <\/span><\/p>\n

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What is the basis for valuing receivables?<\/span> <\/span><\/h2>\n

At the outset, it is worth recalling that, during the financial year, receivables are entered in the accounts in Polish<\/a> currency, at nominal value, which means the value determined when they arise. This value also includes VAT. The valuation must be carried out at least on the balance sheet date, which, according to Article 3(1)(10) of the Accounting Act, is the date on which the financial statements are prepared, for most companies falling on 31 December each year. <\/span> <\/span><\/p>\n

How to value receivables in foreign currency?<\/span> <\/span><\/h2>\n

If, as at the balance sheet date, there are settlements in foreign currency in the books, the valuation of these receivables should take place using the average exchange rate of the currency announced by the National Bank of Poland on that date. This is important for the integrity of the financial statements. <\/span> <\/span><\/p>\n

Compliance with the prudence principle is essential for the valuation of receivables. This means that where there is a risk of uncollectible receivables, appropriate allowances must be made. These allowances reflect the risk associated with the possibility of losing some or all of the receivables from unreliable debtors. <\/span> <\/span><\/p>\n

How to make write-downs?<\/span> <\/span><\/h2>\n

Write-downs of receivables are made on the basis of an analysis of the likelihood of their payment. The Accounting Act identifies specific situations in which such write-downs should be made. These include receivables from debtors in liquidation or bankruptcy, disputed receivables, overdue receivables or those whose repayment in the contractual amount is not likely. <\/span> <\/span><\/p>\n

How to record write-downs?<\/span> <\/span><\/h2>\n

Write-downs should be recorded in the accounts accordingly, which is related to the type of receivables. They may affect other operating expenses or financial expenses. <\/span> <\/span><\/p>\n

When the reasons for the write-down cease to exist, it is necessary to reduce the write-down and record the operation accordingly. This may result in an increase in other operating income or financial income. <\/span> <\/span><\/p>\n

Why work with BTLA BPO?<\/span> <\/span><\/span><\/h2>\n

The correct valuation of receivables at the end of the financial year requires both knowledge of the regulations and the ability to interpret the financial position of debtors. BTLA BPO’s strict adherence to accounting principles and the principle of prudence makes it possible to present the company’s assets reliably and correctly in the financial statements. This is not only a legal requirement, but also a confidence-building element among counterparties and investors. <\/span><\/p>\n

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Receivables are an integral part of any company’s assets. Their proper valuation is important for the company’s liquidity. The end of the financial year is the point at which every entity keeping accounts has to face the obligation to measure receivables. 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