TRADE AND OTHER RECEIVABLES |
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| TRADE AND OTHER RECEIVABLES | NOTE 6 – TRADE AND OTHER RECEIVABLES
The balance of trade receivables represents the unconditional right to receive consideration, meaning that collection is dependent only on the passage of time until payment is due. If collection is expected within one year or less, they are classified as current assets; otherwise, they are classified as non-current assets.
Trade receivables are initially recognized at their transaction price as defined in IFRS 15 - Revenue from contracts with customers, if they do not contain a significant financing component as per IFRS 15. Subsequently, they are measured at amortized cost, using the effective interest rate method, less an allowance for expected credit losses, in accordance with IFRS 9.
Set forth below are the composition of other receivables:
PULSENMORE LTD. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
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