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Capitalisation of Advertising Expenditure in the Media Industry: Regulatory Differences and their Consequences for International Financial Accounting
Jönköping University, Jönköping International Business School, JIBS, Media Management and Transformation Centre.
Jönköping University, Jönköping International Business School, JIBS, Media Management and Transformation Centre. Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
2008 (English)Conference paper, (Refereed)
Abstract [en]

Even though the IASB and the FASB have placed high emphasis on convergence efforts to reach one consistent set of international standards, the regulations with respect to advertising expenditures still incorporate differences in accounting treatment. Significant debates of how to handle intangible assets and internally generated value continue. In this context, the purpose of this study is to analyse the existing regulations on advertising expenditure and to highlight the consequences of divergent regulations. Additionally, the authors identify issues where the existing regulations either are not comprehensible or not consistent in their approach.

Place, publisher, year, edition, pages
Tallinn: Tallinn University of Technology , 2008. 128-133 p.
Keyword [en]
Financial Accounting, International Accounting, Advertising Expenditure, Media Industry
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-6747ISBN: 978-9949-430-22-2 (print)OAI: oai:DiVA.org:hj-6747DiVA: diva2:114213
Conference
International Conference on Business Analysis, Accounting, Taxes and Auditing (IBAATA) at Tallinn University of Technology, 6.-7.11.2008, Tallinn
Available from: 2009-09-21 Created: 2008-11-10 Last updated: 2013-11-05Bibliographically approved

Open Access in DiVA

fulltext(283 kB)2407 downloads
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File name FULLTEXT01.pdfFile size 283 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf