A common deferred revenue expenditure example is marketing. Advertising, according to many theories, has a delayed effect. This means that the business can spend money on an advertising campaign, ...

New Delhi, Oct. 3: The new accounting standard on intangible assets—AS 26—which will come into force next April looks set to phase out deferred revenue expenditure. “After AS 26 comes into effect, ...

Deferred revenue, on the other hand, refers to money the company has received as payment before a product or service has been delivered. For example, a tenant who pays rent a year in advance may ...

The announcement clarifies the treatment of the expenditure incurred on intangible items, which were treated as deferred revenue expenditure and ordinarily spread over a period of 3 to 5 years before ...

A majority of the revenue expenditure of the state governments comprises salaries, pensions, interest payments, and power and food subsidies, which tends to be sticky in nature. Variance analysis ...

The valuation of deferred revenues and the implied haircut continue to be a controversial topic that can have an unexpected impact on a company’s post-transaction financial statements. Changes to ...

Net worth means the sum total of the paid-up capital, free reserves and surplus, minus accumulated losses and deferred revenue expenditure. Essentially, it is a measure of what an entity is worth ...