vuokrasaaminen
Vuokrasaaminen, or rental receivable, refers to the amount of rent that a landlord or property owner has the right to collect from a tenant under a lease agreement. It may include base rent, service charges, late payment penalties, and other recoverable amounts stipulated in the contract. In financial reporting, vuokrasaaminen is classified as a financial asset and is recorded on the balance sheet under current assets when it is due within one year, or non-current if longer.
In recognition and measurement, vuokrasaaminen is initially recognized at fair value with any directly attributable transaction
Impairment is addressed under expected credit loss (ECL) requirements. The landlord assesses the credit risk of
Managing vuokrasaaminen typically includes credit risk assessment of tenants, use of security deposits, and, where appropriate,
The concept is distinct from vuokratuotto, which refers to rental income recognized in the income statement.
In Finnish accounting practice, vuokrasaaminen is treated according to applicable financial reporting standards, such as IFRS