Receivables, in the broadest sense of the term, represent one of the primary areas of interest for all participants in the environment of a particular company, from those charged with governance and business partners to the primary users of financial statements - owners. Considering the increasingly present importance of the transparent reporting of companies, the question of the level of trust of the users of financial statements in the amounts and essential presentations in the financial statements arises. Guided by the principles of transparent reporting and the opportunities for progress opened after a certain period of application of International Financial Reporting Standard 9, companies attach increasing importance to mathematical models for the valuation of receivables and accompanying opinions of professional, responsible staff, believing that in this way, they will contribute to the trust of users in the amounts and presentations of their financial statements. This paper tries to deal with the importance and contribution of the application of the International Financial Reporting Standard 9 in the treatment of receivables, and using professional literature, valuation models and financial information to present receivables as an area of interest to users of financial statements of those companies that are obliged to apply the observed standard.