Typologia i wycena przychodów z tytułu niestandardowych relacji z klientami
Typology and revenue valuation from nonconventional transactions with customers
Author(s): Halina BukSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: revenue; relations with customers; valuation; customer loyalty programmes
Summary/Abstract: Nowadays there are different unconventional transactions with customers, which effect on the revenue is not explicit. The aim of the article is to present possible rules of revenue valuation, which can be used incase of customer loyalty programmes. Because Polish accounting act is very simplein this regard, it is sufficient to use IFRIC 13 issued by International Accounting Standards Board.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 388
- Page Range: 23-31
- Page Count: 9