As per IFRS standard what are ledger balances which included in Accounts Receivables? Is it only Balance from customers or anything more?

i think you refer to the treatment of the provision of bad debt which should be subtracted from the balance of accounts receivable.

usually it means balacne owed by customers to the company..
other assets through which income is generated/ received are usually shown seperately..
this is the requirement of IFRS9 Financial Instruments.

NO. Not only balance from customers are included in Accounts Receivables.As per IFRS-International Financial Repoting Standards. There are other ledger balances which are included in the account: on debit side the following ledgers are included Acquired Debtors ,Gain on trade  and credit side Bad debt,Discount allowed,creditors setoff & Loss on trade.

 

Thank you.

Beda Mapunda.

The  balance  should be  the outstanding in the General Ledger outstanding  + or -  the daily changes in the Ledger 

Yes.,

Account Receivables classify in to two

Trade receivables

and Other receivables ( includes staff debtors, advance to supplies etc)

 

http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_assurance_Incorporating%20IFRS%20into%20Intermediate%20Accounting.pdf  click on the above link and a pdf will appear on your screen.
check the cash and receivable which will help you in detail on the receivable.
 

There is no specific guidance provided in IASB's framwork for financial reporting 2010 regarding classification of receivables. However, IAS1 "Presentation of Financial Statements"  prescribed Trade and other receivables as line item to be shown on the face of statement of financial position[IAS1.54]. Therefore, in practice, to achieve the required enhanced qualitative characteristics of financial statements, Receivables often regarded as trade receivables (receivables from customers) so that it could be compared with the financial information of receivables of other entity from same industry to analysis the managements efforts toward recovery of receivables. 

 

Pure definition of Accounts receivable is money owed to a business by its clients (customers or debtors) and shown on its balance sheet as an asset.
However, in today's accounting - on the Balance Sheet you would show 'Receivable' (as asset) and in the break-up you would give details such as Trade Receivables; Advance to Staff; etc..
In the schedule for Trade Receivables it is good practice to give an Age Analysis of Trade Receivables

Under IFRS In Accounts Receivable only the balance from customers is included.
Other Notrade Receivables are separately indicated like Interest receivables, tax Receivables etc

Yes.
That's right its not only customer balances.

The balance of accounts receivable ledger should factor provision for bad debts. advances to staff