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Lecture Intermediate accounting: IFRS edition - Chapter 7: Cash and receivables

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In this chapter, we begin our study of assets by looking at cash and receivables-the two assets typically listed first in a balance sheet. Internal control and classification in the balance sheet are key issues we address in consideration of cash. For receivables, the key issues are valuation and the related income statement effects of transactions involving accounts receivable and notes receivable. | Lecture Intermediate accounting: IFRS edition - Chapter 7: Cash and receivables

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