Publication: Recunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”
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Publisher
ASEM
Abstract
Description
GRAUR, Anatol, BUGAN, Corneliu, HAREA, Ruslan. Recunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 108–113. ISBN 978-9975-127-59-2.
This article is dedicated to a detailed analysis of the existing international accounting practice of loyalty programs, considering the IFRS 15 "Revenue from contracts with customers". The author offer a detailed analysis of revenue accounting in line with the adopted IFRS 15 standard. A special place is dedicated to how revenue is recognized in loyalty programs, there are some practical situations of revenue accounting. Examples of accounting for loyalty programs are presented and ways of solving emerging problems are suggested. CZU: 657.442:(658.89+658.82)
This article is dedicated to a detailed analysis of the existing international accounting practice of loyalty programs, considering the IFRS 15 "Revenue from contracts with customers". The author offer a detailed analysis of revenue accounting in line with the adopted IFRS 15 standard. A special place is dedicated to how revenue is recognized in loyalty programs, there are some practical situations of revenue accounting. Examples of accounting for loyalty programs are presented and ways of solving emerging problems are suggested. CZU: 657.442:(658.89+658.82)
Keywords
fidelity, loyalty, gift points, performance obligation, material right, customers, IFRS, reporting, accounting