PEARSON PLC | CIK:0000938323 | 3

  • Filed: 4/4/2018
  • Entity registrant name: PEARSON PLC (CIK: 0000938323)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/0001193125-18-106891-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/pso-20171231.xml
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    • ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

    u. Trade receivables

    Trade receivables are stated at fair value after provision for bad and doubtful debts and anticipated future sales returns (see also note 1p)