The disclosure of liabilities : the case of frequent flyer programmes

Tooley, Stuart (1990) The disclosure of liabilities : the case of frequent flyer programmes. Accounting Forum, 13(4), pp. 24-43.

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This paper is concerned with the question of what liability (if any) should be disclosed in respect of accumulated frequent flyer benefitts due to regular online travellers. It is concluded that an obligation does exist. There is evidence of the need to recognise, measure, value and disclose the implications of a successful marketing tool such as frequent flyer programmes.

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ID Code: 18711
Item Type: Journal Article
Refereed: Yes
Additional Information: For more information, please refer to the journal's website (see hypertext link) or contact the author.
Keywords: Liabilities, Frequent flyer
ISSN: 0155-9982
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Theory and Standards (150101)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 1990 Elsevier
Deposited On: 17 Mar 2009 00:29
Last Modified: 05 Jan 2011 13:41

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