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Программы лояльности. Опыт зарубежных стран // Loyalty Programs. The Experience of Foreign Countries

Author

Listed:
  • ERZIBAT Gasanova G.

    (Financial University, Intern of the Auditing Department, “KPMG”)

  • ЭРЗИБАТ Гасанова ГЕЗЕРОВНА

    (Финансового университета, стажер Департамента аудита АО «КПМГ»)

Abstract

The article is dedicated to the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 “Revenue from Contracts with Customers”. The article contains a detailed analysis of the revenue accounting according to the IFRS15 international standard. The analysis includes a focus on particularly complex aspects of accounting. The author considers the order of keeping accounting (IFRS) of individual items of revenue in compliance with the newly adopted standard. The article also considers the order of accounting (IFRS) of the loyalty programs. The author focuses on the most complex aspects of accounting that the companies face in practice. The article also provides practical examples of the loyalty programs accounting, which are especially difficult in practice, and offers solutions to the arising problems. Настоящая статья посвящена детальному анализу существующей международной практики бухгалтерского учета программ лояльности с учетом принятого Международного стандарта финансовой отчетности (МСФО) (IFRS) 15 «Выручка по договорам с покупателями». В статье приводится подробный анализ порядка бухгалтерского учета выручки согласно принятому МСФО (IFRS) 15, в котором акцент сделан на наиболее сложные вопросы учета. Рассмотрен порядок ведения бухгалтерского учета отдельных элементов выручки с учетом МСФО (IFRS) 15. Специальный подраздел статьи посвящен порядку бухгалтерского учета (в соответствии с МСФО) программ лояльности, где обращается внимание на трудности, с которыми сталкиваются организации при ведении учета на практике. Приводятся примеры учета программ лояльности и предлагаются пути решения возникающих проблем.

Suggested Citation

  • ERZIBAT Gasanova G. & ЭРЗИБАТ Гасанова ГЕЗЕРОВНА, 2017. "Программы лояльности. Опыт зарубежных стран // Loyalty Programs. The Experience of Foreign Countries," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 2, pages 87-92.
    • Handle: RePEc:scn:accntn:y:2017:i:2:p:87-92
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