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Sankore

Named after the University of Sankore in Timbuktu — one of the world’s oldest centres of learning. Every figure here is computed from work-level records in our own graph, never copied from a source’s summary count.

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Coverage is partial and says so. A country appears with its research output only once its works have been swept; until then the portal shows whatever the graph happens to hold for it and labels it as exactly that.

Accounting for rewards aggregators under ASC 606/IFRS 15: Performance obligations, consideration payable to customers, and automated liability accruals at payments scale

2023Finance & Accounting Research JournalJournalOpen access

10.51594/farj.v5i12.2003 Full text21 citations

Authors

2 authors across 2 institutions in 2 countries.

Jennifer AmeblehFirst author
Onum Friday OkohSenior author
- University of Ibadan (NG)

Fields

Assignment is probabilistic — a work belongs to several fields in proportions.

Securities Regulation and Market Practiceslevel 3 · 0.56

Sources

Several sources describing one work is the point — it means the record rests on more than one authority.

openalexseen September 9, 2026
2023 · Finance & Accounting Research Journal · 21 citations
https://openalex.org/W4413919085

Accounting for rewards aggregators under ASC 606/IFRS 15: Performance obligations, consideration payable to customers, and automated liability accruals at payments scale · Sankore