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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/88
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dc.contributor.authorGraur, Anatol-
dc.contributor.authorBugan, Corneliu-
dc.contributor.authorHarea, Ruslan-
dc.date.accessioned2020-02-12T11:20:58Z-
dc.date.available2020-02-12T11:20:58Z-
dc.date.issued2018-04-
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/88-
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.en_US
dc.description.abstractThis 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)en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectfidelityen_US
dc.subjectloyaltyen_US
dc.subjectgift pointsen_US
dc.subjectperformance obligationen_US
dc.subjectmaterial righten_US
dc.subjectcustomersen_US
dc.subjectIFRSen_US
dc.subjectreportingen_US
dc.subjectaccountingen_US
dc.titleRecunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”en_US
dc.typeArticleen_US
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