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Author:Srikanthan, S.
Ward, K.
Meldrum, M.
Title:Marketing : the unrecognised asset!
Journal:Management Accounting (London)
1987 : MAY, VOL. 65:5, p. 38-42
Index terms:ACCOUNTING
MARKETING
MARKETING COSTS
Language:eng
Abstract:This article continues the series of accounting for marketing.The authors suggest that the best accounting treatment of asset-generating marketing expenditure is to capitalize expenses, and match them against sales as deferred revenue expenditure.Marketing expenditure can be regarded as an investment for future corporate assets.
SCIMA record nr: 53111
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