Final answer:
The measurement of accounts receivable is complicated by the uncertainty of collecting debts and the impact of fluctuating interest rates on their value.
Step-by-step explanation:
Two issues that may complicate the measurement of accounts receivable include the uncertainty of collection and the fluctuation of interest rates.
Firstly, the value of accounts receivable depends on the company's ability to collect the outstanding amounts, which can be uncertain if customers delay payments or face financial difficulties.
Secondly, changes in the overall economic interest rates can affect the value of the receivables. If interest rates rise since the receivable was recorded, the present value of the receivables may decrease. Conversely, if rates fall, the value may increase, causing fluctuations in the reported figures.
The complications in measuring accounts receivable reflect broader challenges businesses face when accounting for various assets.
Just as assets like loans are subject to valuation based on the risk of non-repayment, receivables require estimates on collectability and valuation adjustments due to changes in interest rates or the customer's financial situation.