Accounting for Retailer-Issued Gift Cards: Revenue Recognition and Financial Statement Disclosures

Janice L. Ammons; Gary P. Schneider; Aamer Sheikh

Accounting for Retailer-Issued Gift Cards: Revenue Recognition and Financial Statement Disclosures

Janice L. Ammons, Gary P. Schneider, Aamer Sheikh

College of Business

Research output: Contribution to journal › Article › peer-review

Abstract

Using example disclosures from Best Buy Co., Inc. and other retailers, students learn about the use of gift cards and identify issues that arise in accounting for their issuance and redemption. Students also learn how accountants apply financial statement disclosure rules to new business practices as they emerge.

Original language	American English
Journal	Journal of the International Academy of Case Studies
Volume	18
State	Published - 2012

Disciplines

Statistics and Probability
Business
Accounting

Cite this

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title = "Accounting for Retailer-Issued Gift Cards: Revenue Recognition and Financial Statement Disclosures",

abstract = " Using example disclosures from Best Buy Co., Inc. and other retailers, students learn about the use of gift cards and identify issues that arise in accounting for their issuance and redemption. Students also learn how accountants apply financial statement disclosure rules to new business practices as they emerge.",

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Accounting for Retailer-Issued Gift Cards: Revenue Recognition and Financial Statement Disclosures

Abstract

Disciplines

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Cite this