Year: 2025
Type: article
Abstract: It is not uncommon to encounter situations in which companies do not collect their invoices issued to customers, either due to their inability to pay or as a result of the fact that they are held by a person against whom the bankruptcy/insolvency procedure has been declared. The article presents a series of theoretical and practical issues regarding the accounting and tax treatment of uncollected receivables in accordance with the applicable legislation, namely the concrete way in which the receivable can be adjusted or eliminated from the company’s records.
Source: CECCAR BUSINESS REVIEW
Author: Lucian Cernușca
Institution: Aurel Vlaicu University of Arad
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411731126