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Recunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”

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cris.sourceIdoai:irek.ase.md:1234567890/88
dc.creatorGraur, Anatol
dc.creatorBugan, Corneliu
dc.creatorHarea, Ruslan
dc.date2020-02-12T11:20:58Z
dc.date2020-02-12T11:20:58Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:54:27Z
dc.date.available2023-11-13T20:54:27Z
dc.descriptionGRAUR, 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.
dc.descriptionThis 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)
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/88
dc.identifier.urihttps://cris.ase.md/handle/123456789/4877
dc.languageother
dc.publisherASEM
dc.subjectfidelity
dc.subjectloyalty
dc.subjectgift points
dc.subjectperformance obligation
dc.subjectmaterial right
dc.subjectcustomers
dc.subjectIFRS
dc.subjectreporting
dc.subjectaccounting
dc.titleRecunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”
dc.typeArticle
dspace.entity.typePublication
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