Detail When Should Advertising be Capitalized ?   Oleh:  Maples, Larry ; Earles, Melanie Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 5 (1999), page 49-55. Topik: ADVERTISING; advertising; capitalized Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Should you or shouldn't you ? Tax and accounting authorities acknowledge that it is difficult for CPA s to establish criteria about when a company should capitalize advertising costs. Many suggest that the reasonable solution is for a company to expense advertising as it is incurred. Despite this, both the IRS and FASB believe it is possible to identify circumstances in which companies should capitalize advertising. Complicating the tax picture, recent IRS rulings and court briefs send conflicting signals. For financial reporting purposes, FASB generally sets limited criteria for capitalization but allows some exceptions for specific industries. CPA s responsible for deciding how to handle a particular advertising expenditure may find this review of the current tax and accounting rules will help them make choices in the gray areas. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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