5h 10min, feb 7, 2025 y - Sportfive Key WP Review

Description:

Sportfive UK
- perimeter advertising 70%; evidence by recordings of the actual advertising
- non-perimeter 30% which includes commissions for sponsorships etc.
- FRS 102 locally
- PM £595k
- substantive
Revenue: perimeter
- total sample 67, haphazard
- advertising contract sold per season
- VAT implication not considered
- need
Revenue: non-perimeter
- total sample 21, haphazard
- VAT implication not considered#
- point of delivery of performance obligations not considered e.g. what is commission for
Journals
- good selection of items tested
Sportfive GM
- intangible amortisation SUAD heavily discussed with client
Revenue tested well - back to external event schedule and websites

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