Addition to interest income - The amortization of discount on notes receivable

Amortized cost using the effective interest method - Receivables, in general, are subsequently measured at

Allowance for doubtful accounts - affect the accounts receivable amount reported on the statement of financial position

Assigned accounts receivable balance less the bank loan balance - The assignor's equity in assigned accounts that is required to be disclosed in the notes to the financial statements is equal to the
IFRS requires all of the following when classifying receivables:

• Disclose any receivables pledged as collateral.

• Disclose all significant concentrations of credit risk arising from receivables.

• Indicate the receivables classified as current and non-current in the statement of financial position.

Accounted for by segregating the assigned receivables from the other receivables through a journal entry - the appropriate treatment for receivable assignment transactions

Percentage of sales - may not be appropriate for estimating bad debts expense

Allowance for doubtful accounts - Collections of accounts  receivable previously written off results in an increase in

Accounts receivable are factored without recourse - the factor assumes the risk of collectibility and absorbs any credit losses in collecting the receivables.

Normal journal entry when writing-off an account as uncollectible under the allowance method -
Debit Allowance for Doubtful Accounts, credit Accounts Receivable