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BUSINESS INFORM №11-2015

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46

Section: Accounting and Auditing
UDC 651.471
Amalyan N. D., Amalian A. W.
Accounting Objects within the Framework of Customer Loyalty Programs (p. 282 - 288)

Over the last decades customer loyalty programs have experienced rapid growth. The availability of applicable techniques backed up by effectiveness of modern IT, provides trade organizations with an extensive selection of customer loyalty-oriented activities to adopt. Not surprisingly, the extent of such programs has been increasing steadily with some researches evaluating the volume of such transactions in tens of billions of US dollars. Though, the regulations and guidance regarding the accounting for such marketing campaigns have been developing somewhat lagging, especially in post-Soviet countries. Different approaches to recognition and measurement of various components of customer loyalty programs have been adopted by accountants all over the world. Some of these approaches, as described in the present paper, could lead to material misstatements of accounting data and biases in the reporting, especially regarding the recognition of separate accounting objects and their measurement. The purpose of the paper is to promote understanding of such transactions nature, which is crucial to proper accounting and reporting for customer loyalty programs.
Keywords: accounting objects, customer loyalty programs, fair value, revenue recognition, multiple element contract, IFRS 15
Tabl.: 3. Bibl.: 15.

Amalyan Natalia D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Ukrainian-American Concordia University (8-14 Turhenievska Str., Kyiv, 01601, Ukraine)
Email: [email protected]
Amalian Arutiun W. – Candidate of Sciences (Economics), Financial Director, Optimatrading LLC (office 301, 3 floor 12 Antona Tsedika Str., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Amalyan, Natalia D., and Amalian, Arutiun W. (2015) “Accounting Objects within the Framework of Customer Loyalty Programs.” Business Inform 11:282–288.


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