IFRIC 13 Customer Loyalty Programmes
GPTKB entity
Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Financial Reporting Interpretation
|
| gptkbp:appliesTo |
entities that grant loyalty award credits to customers
|
| gptkbp:focusesOn |
accounting for customer loyalty programmes
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRIC 13 Customer Loyalty Programmes
|
| gptkbp:issuedBy |
International Financial Reporting Interpretations Committee
|
| gptkbp:relatedTo |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:replacedBy |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
|
| gptkbp:requires |
separate accounting for award credits
allocation of consideration between goods/services and award credits |
| gptkbp:startDate |
1 July 2008
|
| gptkbp:status |
withdrawn
|
| gptkbp:withdrawn |
1 January 2018
|
| gptkbp:bfsParent |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
|
| gptkbp:bfsLayer |
6
|