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Accounting and Tax Treatment of Uncollected Receivables

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

It is not uncommon to encounter situations in which companies do not collect their invoices issued to customers, either due to their inability to pay or as a result of the fact that they are held by a person against whom the bankruptcy/insolvency procedure has been declared. The article presents a series of theoretical and practical issues regarding the accounting and tax treatment of uncollected receivables in accordance with the applicable legislation, namely the concrete way in which the receivable can be adjusted or eliminated from the company’s records.

Suggested Citation

  • Lucian CERNUȘCA, 2025. "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(5), pages 15-26, May.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:5:p:15-26
    DOI: 10.37945/cbr.2025.05.03
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    More about this item

    Keywords

    uncertain customers; depreciation adjustments; VAT adjustment; Fiscal Code;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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