Browsing by Subject "IAS 18"

Browsing by Subject "IAS 18"

Sort by: Order: Results:

  • Loyalty programmes : defer revenue or provide for costs? 
    Venter, Elmar Retief (South African Institute of Chartered Accountants, 2007-01)
    The purpose of loyalty programs is to develop a long-standing customer relationship between the supplier and the consumer and to increase sales. There are the following two opposing views on how loyalty programs should be ...
  • A real estate sale : a construction contract or a sales contract? 
    Coetzee, Stephen; Schmulian, Astrid (South African Institute of Chartered Accountants, 2008-01)
    When considering the sale of property (real estate), two points of time become relevant, the date the sales contract is signed or alternatively the date that the contract is completed and the legal title passes to the ...