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Category Archives: Customer Loyalty Programmes
It’s discretionary!
by John Hughes For most entities, moving to IFRS is likely to create more rather than fewer liabilities, or at least to require reconsidering aspects of the ones they already have (for example, to measure provisions more actively at their … Continue reading
Posted in Customer Loyalty Programmes, IFRS, Provisions, Revenue
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Customer loyalty programmes: a good starting point
by John Hughes I was at a conference a while ago where one of the speakers referred to IAS 40, Investment Property, as a “personal favourite.” It’s unusual for anyone to refer to accounting standards in such subjective terms, but I’m … Continue reading
Posted in Customer Loyalty Programmes, IFRS, Revenue
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