Browsing Economic and Management Sciences by Subject "Expense"
Now showing items 1-2 of 2
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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 ... -
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 ...