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

Abstract

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)