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Google Keyword Rankings for : accounting treatment of rebates
1
https://smallbusiness.chron.com/accounting-procedures-product-rebates-45859.html
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https://smallbusiness.chron.com/accounting-procedures-product-rebates-45859.html
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2
https://www.solvexia.com/blog/rebate-accounting-procedures-challenges-solutions
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https://www.solvexia.com/blog/rebate-accounting-procedures-challenges-solutions
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3
https://enable.com/blog/7-common-problems-with-accounting-for-rebates
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https://enable.com/blog/7-common-problems-with-accounting-for-rebates
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4
https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/ifrs/ifrs-viewpoint-3---inventory-discounts-and-rebates.pdf
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https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/ifrs/ifrs-viewpoint-3---inventory-discounts-and-rebates.pdf
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5
https://www.pwc.com.au/assurance/ifrs/assets/spotlight_2016-07_supplier-rebates-in-focus.pdf
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https://www.pwc.com.au/assurance/ifrs/assets/spotlight_2016-07_supplier-rebates-in-focus.pdf
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6
https://www.accountingtools.com/articles/rebate
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https://www.accountingtools.com/articles/rebate
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7
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/inventory/Inventory-Guide/Chapter-1-Inventory-costing/1_5_Other.html
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https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/inventory/Inventory-Guide/Chapter-1-Inventory-costing/1_5_Other.html
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8
https://bizfluent.com/info-8346017-accounting-procedures-product-rebates.html
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https://bizfluent.com/info-8346017-accounting-procedures-product-rebates.html
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9
https://www.accountingcoach.com/blog/automobile-rebate-accounting
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https://www.accountingcoach.com/blog/automobile-rebate-accounting
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10
https://www.youtube.com/watch?v=WtpYdCgbu9I
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11
https://www.youtube.com/watch?v=I2pS9KHhBdU
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https://www.youtube.com/watch?v=I2pS9KHhBdU
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12
https://yourbusiness.azcentral.com/accounting-procedures-product-rebates-27970.html
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https://yourbusiness.azcentral.com/accounting-procedures-product-rebates-27970.html
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13
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/local-technical--financial-alerts/gtal_2010_ta-alert-2010-17-inventory-discounts-and-rebates.pdf
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https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/local-technical--financial-alerts/gtal_2010_ta-alert-2010-17-inventory-discounts-and-rebates.pdf
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14
https://ayarainc.com/blog/2019/07/11/how-to-determine-variable-consideration-rebates-for-asc-606/
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https://ayarainc.com/blog/2019/07/11/how-to-determine-variable-consideration-rebates-for-asc-606/
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15
https://accountsexamples.com/supplier-rebates-marketing-support-strategic-report-audit-committee-accounting-policy-significant-judgements/
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https://accountsexamples.com/supplier-rebates-marketing-support-strategic-report-audit-committee-accounting-policy-significant-judgements/
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16
https://www.omg.org/retail-depository/arts-odm-73/understanding-customer-rebates.htm
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https://www.omg.org/retail-depository/arts-odm-73/understanding-customer-rebates.htm
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17
https://www.proformative.com/questions/accounting-for-vendor-rebates/
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https://www.proformative.com/questions/accounting-for-vendor-rebates/
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18
https://assets.kpmg/content/dam/kpmg/ke/pdf/thought-leaderships/Practical%20challenges%20associated%20with%20rebates.pdf
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https://assets.kpmg/content/dam/kpmg/ke/pdf/thought-leaderships/Practical%20challenges%20associated%20with%20rebates.pdf
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19
https://www.myaccountingcourse.com/accounting-dictionary/rebate
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https://www.myaccountingcourse.com/accounting-dictionary/rebate
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20
https://www.fasb.org/page/getarticle?uid=fasb_NewsRelease11-11-19Body_0228221200
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https://www.fasb.org/page/getarticle?uid=fasb_NewsRelease11-11-19Body_0228221200
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21
https://docs.oracle.com/en/applications/jd-edwards/customer-relationship/9.2/eoapg/example-of-creating-a-rebate-accrual-adjustment.html
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https://docs.oracle.com/en/applications/jd-edwards/customer-relationship/9.2/eoapg/example-of-creating-a-rebate-accrual-adjustment.html
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22
https://www.brighthub.com/office/finance/articles/116603/
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https://www.brighthub.com/office/finance/articles/116603/
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23
https://www.sec.gov/Archives/edgar/data/884629/000110465906058011/filename1.htm
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https://www.sec.gov/Archives/edgar/data/884629/000110465906058011/filename1.htm
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24
https://report.covestro.com/annual-report-2020/financial-statements/notes-to-the-consolidated-financial-statements-of-the-covestro-group/principles-and-methods/4-change-in-presentation-for-rebates-granted-to-customers-and-trade-working-capital.html
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https://report.covestro.com/annual-report-2020/financial-statements/notes-to-the-consolidated-financial-statements-of-the-covestro-group/principles-and-methods/4-change-in-presentation-for-rebates-granted-to-customers-and-trade-working-capital.html
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25
http://www.oecd.org/els/health-systems/Item_5.2_Methodological_Issues.pdf
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http://www.oecd.org/els/health-systems/Item_5.2_Methodological_Issues.pdf
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26
https://www.law.cornell.edu/cfr/text/42/413.98
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https://www.law.cornell.edu/cfr/text/42/413.98
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27
http://archives.cpajournal.com/2003/0603/dept/d066003b.htm
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http://archives.cpajournal.com/2003/0603/dept/d066003b.htm
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28
https://ifrscommunity.com/forum/viewtopic.php?t=720
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https://ifrscommunity.com/forum/viewtopic.php?t=720
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29
https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2004/ias-2-discounts-and-rebates-nov-04.pdf
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https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2004/ias-2-discounts-and-rebates-nov-04.pdf
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30
https://answers.sap.com/questions/10608761/rebate-accounting-entries.html
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https://answers.sap.com/questions/10608761/rebate-accounting-entries.html
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31
https://www.cpdbox.com/accounting-discounts-ifrs/comment-page-1/
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https://www.cpdbox.com/accounting-discounts-ifrs/comment-page-1/
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32
https://www.iasplus.com/en/meeting-notes/ifrs-ic/not-added/2004/discounts-and-rebates
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https://www.iasplus.com/en/meeting-notes/ifrs-ic/not-added/2004/discounts-and-rebates
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33
https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/cash-receipts-refunds-rebates-or
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https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/cash-receipts-refunds-rebates-or
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34
https://www.vendavo.com/pricing/b2b-rebates-incentives-best-practices/
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https://www.vendavo.com/pricing/b2b-rebates-incentives-best-practices/
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35
https://support.cosmolex.com/knowledge-base/record-credit-card-rebate/
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https://support.cosmolex.com/knowledge-base/record-credit-card-rebate/
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36
http://www.supplychainproducts.com/solutions/rebates/
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http://www.supplychainproducts.com/solutions/rebates/
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37
https://www.ifrsmeaning.com/ifrs-15/rebates-and-discounts-ifrs-15-and-ias-2/
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https://www.ifrsmeaning.com/ifrs-15/rebates-and-discounts-ifrs-15-and-ias-2/
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38
https://sao.wa.gov/bars_gaap/accounting/liabilities/arbitrage-rebates/
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https://sao.wa.gov/bars_gaap/accounting/liabilities/arbitrage-rebates/
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39
https://www.journalofaccountancy.com/issues/2008/oct/tax_treatment_of_rebates_may_be_clearing_up.html
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https://www.journalofaccountancy.com/issues/2008/oct/tax_treatment_of_rebates_may_be_clearing_up.html
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40
https://learn.microsoft.com/en-us/dynamics365/supply-chain/procurement/vendor-rebates
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https://learn.microsoft.com/en-us/dynamics365/supply-chain/procurement/vendor-rebates
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41
https://www.linkedin.com/pulse/dangers-poor-rebate-accrual-process-leanne-bonner-cooke-mbe
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https://www.linkedin.com/pulse/dangers-poor-rebate-accrual-process-leanne-bonner-cooke-mbe
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42
https://oig.hhs.gov/oas/reports/region5/50300074.pdf
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https://oig.hhs.gov/oas/reports/region5/50300074.pdf
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43
https://www.irs.gov/pub/irs-drop/rr-08-26.pdf
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https://www.irs.gov/pub/irs-drop/rr-08-26.pdf
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44
https://accountinguide.com/accounting-for-rebates-on-fixed-assets-journal-entry/
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https://accountinguide.com/accounting-for-rebates-on-fixed-assets-journal-entry/
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45
https://annualreporting.info/inventory-discounts-and-rebates/
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https://annualreporting.info/inventory-discounts-and-rebates/
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46
https://library.croneri.co.uk/cch_uk/corep/2006inv05
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https://library.croneri.co.uk/cch_uk/corep/2006inv05
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47
https://www.cms.gov/Regulations-and-Guidance/Guidance/Transmittals/downloads/R450PR1.pdf
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https://www.cms.gov/Regulations-and-Guidance/Guidance/Transmittals/downloads/R450PR1.pdf
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48
https://www.thetaxadviser.com/issues/2009/apr/whenisarebateliabilityfixedandeligiblefortherecurring-itemexception.html
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https://www.thetaxadviser.com/issues/2009/apr/whenisarebateliabilityfixedandeligiblefortherecurring-itemexception.html
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49
https://www.bdo.com.au/en-au/insights/retail/articles/ifrs-15-for-the-retail-industry-volume-discounts-profit-margin-guarantees
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https://www.bdo.com.au/en-au/insights/retail/articles/ifrs-15-for-the-retail-industry-volume-discounts-profit-margin-guarantees
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50
https://www.grantthorntonci.com/News-Centre/ifrs-viewpoints/inventory-discounts-and-rebates/
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https://www.grantthorntonci.com/News-Centre/ifrs-viewpoints/inventory-discounts-and-rebates/
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51
https://www.wsj.com/articles/dentsply-sironas-internal-probe-raises-questions-about-how-companies-account-for-incentives-11652866202
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https://www.wsj.com/articles/dentsply-sironas-internal-probe-raises-questions-about-how-companies-account-for-incentives-11652866202
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52
https://accountinginside.com/journal-entry-for-rebate-received/
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https://accountinginside.com/journal-entry-for-rebate-received/
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53
https://www.ato.gov.au/business/gst/in-detail/rules-for-specific-transactions/gst-and-rebates/?anchor=AccountforGSTonarebatethatisapa
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https://www.ato.gov.au/business/gst/in-detail/rules-for-specific-transactions/gst-and-rebates/?anchor=AccountforGSTonarebatethatisapa
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54
https://www.hospitalitynet.org/file/152008542.pdf
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https://www.hospitalitynet.org/file/152008542.pdf
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55
https://www.cdaaudit.com/blog/rebate-calculation-and-impact-of-vat-rebate-on-consumers
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https://www.cdaaudit.com/blog/rebate-calculation-and-impact-of-vat-rebate-on-consumers
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56
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-audit-interpretive-guidance-on-revenue-recognition-under-asc-605.pdf
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https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-audit-interpretive-guidance-on-revenue-recognition-under-asc-605.pdf
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57
https://www.lawinsider.com/dictionary/accrued-rebates
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https://www.lawinsider.com/dictionary/accrued-rebates
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58
https://www.oreilly.com/library/view/revenue-recognition/9781606495940/h1_9.xhtml
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https://www.oreilly.com/library/view/revenue-recognition/9781606495940/h1_9.xhtml
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59
https://www.studocu.com/row/document/institute-of-chartered-accountants-of-pakistan/financial-reporting/ifrs-viewpoint-3-inventory-discounts-and-rebates/14394291
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https://www.studocu.com/row/document/institute-of-chartered-accountants-of-pakistan/financial-reporting/ifrs-viewpoint-3-inventory-discounts-and-rebates/14394291
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60
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4315108/
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https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4315108/
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61
https://quickbooks.intuit.com/learn-support/en-us/reports-and-accounting/how-to-post-vehicle-purchase-with-rebate/00/506763
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https://quickbooks.intuit.com/learn-support/en-us/reports-and-accounting/how-to-post-vehicle-purchase-with-rebate/00/506763
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62
https://www.withum.com/resources/irs-rules-on-when-a-liability-for-customer-rebates-becomes-fixed-which-is-more-exciting-than-it-sounds/
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https://www.withum.com/resources/irs-rules-on-when-a-liability-for-customer-rebates-becomes-fixed-which-is-more-exciting-than-it-sounds/
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63
https://www.gao.gov/products/b-217913.2
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64
https://www.toppr.com/ask/question/give-the-meaning-of-rebate/
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https://www.toppr.com/ask/question/give-the-meaning-of-rebate/
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65
https://central.xero.com/s/question/0D51N00005BAYLBSA5/rebate-given-as-credit-to-use-through-business
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https://central.xero.com/s/question/0D51N00005BAYLBSA5/rebate-given-as-credit-to-use-through-business
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66
https://files.nc.gov/ncosc/documents/state_disbursing/procurement/procurement_card_federal_rebate_procedures-2014.pdf
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https://files.nc.gov/ncosc/documents/state_disbursing/procurement/procurement_card_federal_rebate_procedures-2014.pdf
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67
https://www.cpasolved.com/post/revenue-accounting-for-discounts
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https://www.cpasolved.com/post/revenue-accounting-for-discounts
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68
https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/common-scenarios---do-i-charge-gst/gst-on-discounts-and-rebates
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https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/common-scenarios---do-i-charge-gst/gst-on-discounts-and-rebates
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69
https://www.accountinghub-online.com/accounting-for-consideration-received-from-vendors-asc-705-20/
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https://www.accountinghub-online.com/accounting-for-consideration-received-from-vendors-asc-705-20/
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70
https://www.va.gov/finance/docs/va-financialpolicyvolumeiichapter07f.pdf
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https://www.va.gov/finance/docs/va-financialpolicyvolumeiichapter07f.pdf
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71
https://www.restaurantreport.com/departments/restaurant-accounting-for-coupons-and-discounts.html
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https://www.restaurantreport.com/departments/restaurant-accounting-for-coupons-and-discounts.html
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72
https://finance.umich.edu/sites/default/files/2022-03/The%20Three%20R%27s%20-%20for%20Website.pdf
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https://finance.umich.edu/sites/default/files/2022-03/The%20Three%20R%27s%20-%20for%20Website.pdf
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73
https://neffaccounting.com/medical-loss-ratio-rebates/
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https://neffaccounting.com/medical-loss-ratio-rebates/
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74
https://institutes.kpmg.us/healthcare-life-sciences/articles/2019/changing-safe-harbor-protections-for-prescription-drug.html
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https://institutes.kpmg.us/healthcare-life-sciences/articles/2019/changing-safe-harbor-protections-for-prescription-drug.html
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75
https://www.sikich.com/insight/managing-d365fo-rebate-contracts-to-accrue-rebates/
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https://www.sikich.com/insight/managing-d365fo-rebate-contracts-to-accrue-rebates/
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76
https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-applying-revenue-september-2019.pdf
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-applying-revenue-september-2019.pdf
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77
https://www.eisneramper.com/pricing-adjustment-gross-to-net-cat-0318/
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https://www.eisneramper.com/pricing-adjustment-gross-to-net-cat-0318/
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78
https://www.abc.net.au/news/2016-09-28/dick-smith-hearings-reveal-questionable-accounting-of-rebates/7885480
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https://www.abc.net.au/news/2016-09-28/dick-smith-hearings-reveal-questionable-accounting-of-rebates/7885480
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79
https://www.taxmann.com/post/blog/accounting-treatment-of-incentives-given-to-customers-under-ind-as-115/
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https://www.taxmann.com/post/blog/accounting-treatment-of-incentives-given-to-customers-under-ind-as-115/
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80
https://altarum.org/sites/default/files/Altarum-Prescription-Drug-Rebate-Report_April-2018.pdf
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https://altarum.org/sites/default/files/Altarum-Prescription-Drug-Rebate-Report_April-2018.pdf
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81
https://home.kpmg/xx/en/home/insights/2020/03/covid-19-revenue-cycle-07a.html
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https://home.kpmg/xx/en/home/insights/2020/03/covid-19-revenue-cycle-07a.html
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82
https://www.healthaffairs.org/do/10.1377/forefront.20200911.841771/
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https://www.healthaffairs.org/do/10.1377/forefront.20200911.841771/
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83
https://comptroller.defense.gov/Portals/45/documents/fmr/archive/10arch/10_02_Oct12.pdf
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https://comptroller.defense.gov/Portals/45/documents/fmr/archive/10arch/10_02_Oct12.pdf
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84
https://en.wikipedia.org/wiki/Rebate_(marketing)
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85
https://aiq.helpjuice.com/purchasing/286919-how-do-i-process-discounts-refunds-and-rebates-in-the-purchasing-system
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86
https://www.fresno.gov/publicutilities/water-conservation-program/rebates/
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87
https://www.njcleanenergy.com/files/file/Renewable_Programs/REIP/RichCleaveland.pdf
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88
https://www.ecfr.gov/current/title-45/subtitle-A/subchapter-B/part-158
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89
https://www.accountingweb.co.uk/any-answers/correct-method-of-processing-rebates-in-sage
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90
https://www.economist.com/business/2015/06/18/buying-up-the-shelves
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91
https://www.federalregister.gov/documents/2020/11/30/2020-25841/fraud-and-abuse-removal-of-safe-harbor-protection-for-rebates-involving-prescription-pharmaceuticals
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92
https://ccf.georgetown.edu/2022/11/03/new-macpac-data-on-the-highly-effective-medicaid-drug-rebate-program/
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93
https://purchasing.ucla.edu/purchasing/departmental-buyer/incentives-rebates
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94
https://www.iqvia.com/-/media/iqvia/pdfs/institute-reports/estimate-of-medicare-part-d-costs-after-accounting-for-manufacturer-rebates.pdf
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95
https://www.eidebailly.com/insights/articles/2018/4/determine-the-transaction-price
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96
https://www.coursehero.com/file/32327829/Rebates-moodle-Week-4xlsx/
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97
https://isca.org.sg/media/2824805/frb-5-acctg-for-sg-property-tax-rebate-covid-19.pdf
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98
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/grants-subsidies-rebates.html
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