27 March 2010
Differed revenue expenditure is the exp which is incurred in the currunt financial years, but the benefits of the same are expected to accrue to the coming years also. e.g. Advertisement exp, if it is incurred in financial year 209-10, but its benefits are expected to accrue till the financial year 2012-2013. Then the exp would be differed for 3 more years
28 March 2010
Benefit of an expenditure is to be received forthcoming years also the particular expenditure is called deffered expenditure. good examples as Mr.Gupta mentioned Advertisement expenses.the benefit of the advertisement is received more than one year so it is called deffered revenue expenditure
01 April 2010
Hi, there is a very thin line of distinction between revenue exp and deferred revenue exp. deferred revenue exp. seem to be revenue exp. in the first instance.however its benefits will extend beyond one year against revenue exp. where benefits get exhausted in a particular year itself. Regards, CA Shakuntala Chhangani