Date of Award

5-2011

Document Type

Honors Thesis

Degree Name

Bachelor of Arts

Department

Accountancy

Abstract

Gift Cards are loved by both companies and customers. They are a large source of income and customers love their ease. However, regulation for reporting gift card income is something companies must pay close attention to. Companies must be concerned with recognition of breakage income as well as state escheatment laws. This paper will examine the current regulatory environment relating to gift card revenue as well as how companies are currently presenting this information to investors.

Included in

Accounting Commons

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