Please search the internet and find a recent article related to Short term assets- Financial accounting

• Value accounts receivables
• Appreciate how cash discounts, sales returns, and bad debts impact valuation of accounts receivables
• Differentiate different types of inventories
• Value and calculate impairment of inventories
• Apply different cost flow assumptions and be able to guess how they can impact final balances of cost of goods sold and ending inventory accounts

Provide the URL of the article and answers the following questions:

How is your article of choice related to topic(s)?

Why you think this article is interesting?