Amortization of set up costs

Hi guys,

If I set up a company or partnership, and incur set up costs, do I get to choose how and how much to amortize these costs, over how many years, and the amount to write off or amortize, or are they accounting guidelines/conventions I have to adhere?

I know that taxation rules regarding amortization may differ from jurisdiction to jurisdiction, but what about the accounting treatment? Do we, as promoters of the company or partnership, have discretion over that?

Regards,