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Essay heading: Disclosure Analysis - Anheuser Busch
Essay specific features
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Business |
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| Date added: |
August 1, 2000 |
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4 / 851 |
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Essay content:
This section of the notes to the financial statements will normally include a more in-depth explanation than the cash and cash equivalents notes section. Anheuser-Busch Companies report their trade accounts receivables at the net realizable value (2006, p. 47). According to the notes in their financial statements (2006, p...
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47),
“This value includes an allowance for estimated uncollectible receivables, which is charged to the provision for doubtful accounts. Estimated uncollectible receivables are based on the amount and status of past-due accounts, contractual terms of the receivables and the company’s history of uncollectible accounts...
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