Value, as of the end of the reporting period, of the organization’s outstanding debts from clients who received goods or services on credit.
Value, as of the end of the reporting period, of the organization’s outstanding debts from clients who received goods or services on credit.
This metric is intended to capture the value of accounts receivable by the organization, which are debts clients owe the organization for goods or services provided that the organization expects to receive in the future according to negotiated terms.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
New metric. Accounts Receivable (FP2213) was developed via the IRIS Taxonomy Development Group.