{"id":3535,"date":"2026-07-26T11:29:05","date_gmt":"2026-07-26T09:29:05","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3535"},"modified":"2026-07-13T11:29:28","modified_gmt":"2026-07-13T09:29:28","slug":"trade-receivables-when-should-they-be-impaired-and-what-are-the-tax-consequences","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/trade-receivables-when-should-they-be-impaired-and-what-are-the-tax-consequences\/","title":{"rendered":"Trade Receivables: When Should They Be Impaired and What Are the Tax Consequences?"},"content":{"rendered":"<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4343\" data-end=\"4441\">Many companies carry unpaid customer receivables on their balance sheets for months or even years.<\/p>\n<p data-start=\"4443\" data-end=\"4478\">Businesses should regularly assess:<\/p>\n<ul data-start=\"4479\" data-end=\"4585\">\n<li data-section-id=\"1bgge8\" data-start=\"4479\" data-end=\"4510\">the likelihood of collection,<\/li>\n<li data-section-id=\"lxop28\" data-start=\"4511\" data-end=\"4536\">the age of receivables,<\/li>\n<li data-section-id=\"11bpj2k\" data-start=\"4537\" data-end=\"4561\">collection procedures,<\/li>\n<li data-section-id=\"16tmbgq\" data-start=\"4562\" data-end=\"4585\">potential impairment.<\/li>\n<\/ul>\n<p data-start=\"4587\" data-end=\"4733\">Proper accounting treatment not only improves the accuracy of financial statements but may also affect the tax deductibility of impairment losses.<\/p>\n<p data-start=\"4735\" data-end=\"4876\">\u27a1\ufe0f <strong data-start=\"4738\" data-end=\"4759\">Practical advice:<\/strong> Review outstanding receivables regularly and maintain appropriate documentation supporting any impairment decisions.<\/p>\n<p data-start=\"4878\" data-end=\"4983\"><strong data-start=\"4878\" data-end=\"4886\">CTA:<\/strong><br data-start=\"4886\" data-end=\"4889\" \/>\ud83d\udc49 <em data-start=\"4892\" data-end=\"4983\">K2A helps businesses correctly account for receivables and assess their tax implications.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Many companies carry unpaid customer receivables on their balance sheets for months or even years. Businesses should regularly assess: the likelihood of collection, the age of receivables, collection procedures, potential impairment. Proper accounting treatment not only improves the accuracy of financial statements but may also affect the tax deductibility of impairment losses. \u27a1\ufe0f Practical advice: [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3535","novica","type-novica","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Trade Receivables: When Should They Be Impaired and What Are the Tax Consequences? | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Long-outstanding receivables may require impairment. 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