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- Title
Corporate Compliance with FASB and EITF: The Continuing Effects of Trade Promotion Allowance Income.
- Authors
Skibo, James E.
- Abstract
The article discusses the continuing economic effects of trade promotion allowance income in Europe and the U.S. AIIowances from the manufacturer to the retailer to promote its goods have been around for a very long time. They can take various forms and may total more than 20 percent of the cost of goods sold. Retailers naturally have sought these allowances, especially after a 1984 Internal Revenue Service ruling let them be recorded as income. Information about Sarbanes-Oxley 200 is also discussed.
- Subjects
FOREIGN trade promotion; COMMERCIAL policy; COST of sales; COST accounting; UNCOLLECTIBLE accounts; ACCOUNTS receivable; RETAIL industry; DEALERS (Retail trade); UNITED States. Internal Revenue Service
- Publication
SAM Advanced Management Journal (07497075), 2007, Vol 72, Issue 2, p15
- ISSN
0749-7075
- Publication type
Article