Browsing Research Articles (Accounting) by Subject "Accounting interpretations"

Browsing Research Articles (Accounting) by Subject "Accounting interpretations"

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  • Accounting for arrangements - Part 1 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-07)
    Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
  • 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 ...