Customer contributions

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Authors

Coetzee, Stephen
Schmulian, Astrid

Journal Title

Journal ISSN

Volume Title

Publisher

South African Institute of Chartered Accountants

Abstract

Accounting for customer contributions has until recently been an area that has been subject to varying accounting treatments. The term ‘customer contribution’ generally refers to a situation where an entity receives contributions, in the form of cash or other assets, from a customer or prospective customer or another third party entity.

Description

Keywords

Customer contributions, Cash contributions

Sustainable Development Goals

Citation

Coetzee, S & Schmulian, A 2008, 'Customer contributions', Accountancy SA, pp. 14-17. [http://www.accountancysa.org.za/]