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Oct 20, 2008 |
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KPMG
Presentation on the impact of IFRIC 13 on the airline industry.
 KPMG - Fasten Your Seatbelts Presentation
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Mystery & Solutions IFRIC 13 |
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Oct 07, 2008 |
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RBH Financial Group |
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New international liability standards are cause for rejoicing, not panic |
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Aug 06, 2008 |
COLLOQUY by by John Bartold
The IFRIC 13 is a new accounting standard that defines a consistent accounting treatment for loyalty program liability accrual and the redemption of award credits and other incentives. Accountants everywhere should rejoice at the definitive nature of this new guidance around how to account for the costs, liabilities and revenues associated with loyalty programs. Despite this welcome clarity, however, I suspect that some non-accountants – specifically, international loyalty marketers – may be less than giddy about the ruling.
COLLOQUY - Hammurabi’s Liability Code
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What do new Accounting Rules mean for your Loyalty Business? |
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Jul 10, 2008 |
Airline Information by Roger Williams
Today’s loyalty programs have achieved great market success by developing their own private currencies, most notably in the form of points or miles. They have moved beyond customer relationship management, because currency-based reward programs create an excellent opportunity for businesses to earn valuable ancillary revenues by selling their loyalty currency to partners.
Airline Information - What do new Accounting Rules mean for your Loyalty Business
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IFRIC 13 Accounting for customer loyalty programmes |
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Jun 24, 2008 |
PwC Retail & Consumer Industry Group by David Mason
Customer loyalty programmes have grown more widespread in recent and are now being offered with all types of product and service purchases. Up until now there has been little guidance on accounting for these programmes. IFRIC 13 Customer Loyalty Programmes has recently been issued by the International Financial Reporting International Committee. IFRIC preparers may need to make substantial changes to their accounting policy for these schemes.
PwC - IFRIC 13 Accounting For Customer Loyalty Programmes
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