IFRIC 13 - értelmezés

IFRIC 13 - értelmezés - IFRIC Interpretation 13 Customer...

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IFRIC Interpretation 13 Customer Loyalty Programmes This version includes amendments resulting from IFRSs issued up to 31 December 2010. 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 and its accompanying documents have been amended by Improvements to IFRSs , issued in May 2010. The following Interpretation refers to IFRIC 13: IFRIC 15 Agreements for the Construction of Real Estate (issued July 2008).
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IFRIC 13 C ONTENTS 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
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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 7–16 of the Preface to International Financial Reporting Standards .
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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 rights to claim goods or services from a third party. Scope 3 This Interpretation applies to customer loyalty award credits that: (a) an entity grants to its customers as part of a sales transaction, ie a sale of goods, rendering of services or use by a customer of entity assets; and (b) subject to meeting any further qualifying conditions, the customers can redeem in the future for free or discounted goods or services. The Interpretation addresses accounting by the entity that grants award credits to its customers. Issues 4 The issues addressed in this Interpretation are: (a) whether the entity’s obligation to provide free or discounted goods or services (‘awards’) in the future should be recognised and measured by: (i) allocating some of the consideration received or receivable from the sales transaction to the award credits and deferring the recognition of revenue (applying paragraph 13 of IAS 18); or
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