What is the procedure for estimating expected credit losses for accounts receivable according to NIF C-16? a) The entity must recognize an estima...
What is the procedure for estimating expected credit losses for accounts receivable according to NIF C-16?
a) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts receivable, and changes in the estimate must be recognized in the income statement in the period in which they occur.
b) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts receivable, and changes in the estimate must be recognized in the statement of financial position in the period in which they occur.
c) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts payable, and changes in the estimate must be recognized in the income statement in the period in which they occur.
a) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts receivable, and changes in the estimate must be recognized in the income statement in the period in which they occur.
b) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts receivable, and changes in the estimate must be recognized in the statement of financial position in the period in which they occur.
c) The entity must recognize an estimate for expected credit losses from the initial recognition of accounts payable, and changes in the estimate must be recognized in the income statement in the period in which they occur.
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Ed 
De acordo com a NIF C-16, o procedimento para estimar perdas esperadas de crédito para contas a receber é o seguinte: a) A entidade deve reconhecer uma estimativa para perdas esperadas de crédito desde o reconhecimento inicial das contas a receber, e as mudanças na estimativa devem ser reconhecidas na demonstração do resultado no período em que ocorrem. Portanto, a alternativa correta é a letra A.
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