Tekijä: | Srikanthan, S. Ward, K. Meldrum, M. |
Otsikko: | Marketing : the unrecognised asset! |
Lehti: | Management Accounting (London)
1987 : MAY, VOL. 65:5, p. 38-42 |
Asiasana: | ACCOUNTING MARKETING MARKETING COSTS |
Kieli: | eng |
Tiivistelmä: | 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