Advertisement expenses paid for 6 months

indira (consultant) (222 Points)

21 September 2016  
We have paid advertisement expenses for a period of 6 months; paid the entire amount in September 2016 the bill boards will place our ad up to March 2016; can we book the entire amount now or equate it for 6 months and book every month. please advise from IFRS perspective as I am writing this query from Tajikistan; also quote what are the practices in India and elsewhere