The model of organization of accounting of incomes from loyalty programs in accordance with International Financial Reporting Standards
DOI:
https://doi.org/10.33987/vsed.1(65).2018.186-195Keywords:
International Financial Reporting Standards, accounting, settle up with customers, income, trade, programs of loyaltyAbstract
The article considers the questions of the legislative and normative regulation of accounting of income from realization of goods on the customer’s loyalty programs of clients at the trade enterprises in Ukraine. The essence of the distinct stages of recognition of income from realization of goods in loyalty programs according to the requirements of IFRS is specified. The results of scientific researches of identified problem are generalized. Possible approaches to the organization of accounting of settling with customers at the enterprises of retail business and determination of income from realization in customer’s loyalty programs are analyzed, shortcomings are defined and possibilities of their addressing are shown. The necessity of organization of accounting of income is justified in accordance with conception of multi-component agreement. The accounting model of determination of income from realization of goods by the enterprises of retail business on customer’s loyalty programs is offered.
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