Browsing by Subject "Expense"
Now showing items 1-3 of 3
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An analysis of the classification of advertising cost for tax purposes
(2014)Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising ... -
Analysis of the guidelines for classification of advertising costs in taxation
(The Social Sciences Research Society, 2016)Advertising plays a distinct role in economies around the world. Previous studies have not resolved the question related to the classification of advertising as an expense or capital asset. Understanding the principles set ... -
Recognising human capital as an asset : the potential influence on decision making
(2015)Human capital is a major resource controlled by a company, but is not recognised as an asset by traditional accounting practices. An alternative accounting treatment of human capital, using the human resources scorecard ...