US GAAP Accounting Considerations Related to Retail Media Networks

Because a retailer’s provision of advertising services to a supplier can involve contracts that are highly complex, multiparty, or both, an entity may need to use significant judgment to determine the appropriate accounting treatment. Such arrangements include those in which a retailer (i.e., customer) provides goods or services to a supplier (i.e., vendor); thus, it is important for an entity to carefully analyze the nature of the arrangement to determine whether the goods or services (i.e., advertising services) provided by a retailer are distinct from the retailer’s purchase of products from the supplier.

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