tailieunhanh - IFRIC Interpretation 13: Customer loyalty programmes

IFRIC 13 Customer loyalty programmes was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in June 2007. | IFRIC 13 IFRIC Interpretation 13 Customer Loyalty Programmes IFRIC 13 Customer Loyalty Programmes was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in June 2007. © IASCF 2573 IFRIC 13 CONTENTS paragraphs IFRIC INTERPRETATION 13 CUSTOMER LOYALTY PROGRAMMES REFERENCES BACKGROUND 1–2 SCOPE 3 ISSUES 4 CONSENSUS 5–9 EFFECTIVE DATE AND TRANSITION 10–11 APPENDIX Application guidance ILLUSTRATIVE EXAMPLES BASIS FOR CONCLUSIONS 2574 © IASCF IFRIC 13 IFRIC Interpretation 13 Customer Loyalty Programmes (IFRIC 13) is set out in paragraphs 1–11 and the Appendix. IFRIC 13 is accompanied by Illustrative Examples and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2575 IFRIC 13 IFRIC Interpretation 13 Customer Loyalty Programmes References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 18 Revenue • IAS 37 Provisions, Contingent Liabilities and Contingent Assets Background 1 Customer loyalty programmes are used by entities to provide customers with incentives to buy their goods or services. If a customer buys goods or services, the entity grants the customer award credits (often described as ‘points’). The customer can redeem the award credits for awards such as free or discounted goods or services. 2 The programmes operate in a variety of ways. Customers may be required to accumulate a specified minimum number or value of award credits before they are able to redeem them. Award credits may be linked to individual purchases or groups of purchases, or to continued custom over a specified period. The entity may operate the customer loyalty programme itself or participate in a programme operated by a third party. The awards offered may include goods or services supplied by the entity itself and/or .

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17