search query: @author Srikanthan, S. / total: 6
reference: 5 / 6
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. |
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