Editorial

Editorial

Gideon Els
Journal of Economic and Financial Sciences | Vol 10, No 2 | a12 | DOI: https://doi.org/10.4102/jef.v10i2.12 | © 2017 Gideon Els | This work is licensed under CC Attribution 4.0
Submitted: 06 December 2017 | Published: 06 November 2017

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Gideon Els, University of Johannesburg, South Africa

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Abstract

In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS 15

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