haku: @author Srikanthan, S. / yhteensä: 6
viite: 5 / 6
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 tietueen numero: 53111
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