If a company has accounts receivable from ordinary customers and from related parties, can they combine those

Question:

If a company has from ordinary customers and from related parties, can they combine those receivables in their under U.S. GAAP? Under IFRS?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial... Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...