أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
As in accordance with IAS 37, post dated cheques need to be recorded as memo entry since there are no real inflows/outflows of funds and while preparing the financial statements, you have to give disclosure of all the PDCs under Contingencies and Commitments note. There will be no real recording until realization.
