The topic of this final work is trade receivables. This topic aims to highlight the importance of receivables in operations and financial reporting of a business entity. In the current post-pandemic period, during wars in neighboring countries, entrepreneurs face more and more problems in business, and must adapt to risky business. Because of all mentioned above, the postponement of the collection of claims and the increase of debts has become a daily occurrence. In order for the company to solve its problems as efficiently as possible, it is obliged to register its claims, in accordance with the provisions of the International and Croatian financial reporting standards, as well as the Laws on profit tax and value added. In this way, the company will react correctly and on time to possible problems, and this work will show some of the most important actions for the correct record of a trade receivables.