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Keywords: Conceptual framework
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Journal Articles
Using accounting theory to develop a theoretical model for credit card rewards programme transactions
Open Access
Journal of Applied Accounting Research (2024) 25 (2): 264–278.
Published: 29 June 2023
... theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views...
