Three accounting issues associated with accounts receivable are

Recognizing. valuing and writing off

Explanation:

Account receivable is a current asset that arise as a result of money owed to a company as a result of sales transaction.

Accounting issues with receivables are Recognizing, valuing and when to write off to bad debts

Recognizing and initiating a record for an account receivable can be an issue in the sense that it precludes cash receiving and one may not be able to ascertain if payment will be made.

Valuation can also be a problem as the exact value that will be paid may be hard to predict.

Moreover, when to write off an unpaid balance is always a challenge.