Revenue recognition for advertising companies is at the pt of 1st publicatn(IAS18). For billboard space rental?capitalized or recognized as lump sum?

Revenue earned from billboard is to recognized over the period of rental proportionately rather than recognizing it upfront.

International Accounting Standard No. (17)LeasesThe accounting treatment for operating lease contractsIn the books of the lessor• Lease income is recognized in the income statement on a straight-line basis• The recognition of the consumption of the asset subject to the lease on what that money