The accounting treatment of single-company client loyalty programme transactions

Client loyalty programmes have been prevalent in South Africa since the 1980s, but the popularity of these programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give specific...

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Bibliographic Details
Main Author: Sophia Brink
Format: Article
Language:English
Published: AOSIS 2013-10-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/259