title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÐµÐ¹ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð¤Ð (IFRS) 15 Â«ÐÑÑÑÑÐºÐ° Ð¿Ð¾ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ°Ð¼ Ñ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÑÐ¼Ð¸Â»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving the accounting of loyalty programs in accordance with IFRS 15 Revenue from contracts with customers
Creators: name: Ð ÑÐ´Ð¸Ð½ÑÐºÐ°Ñ, ÐÑÐµÐ½Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¼ÑÑÐ¾ (ifrs) 15
Ð²ÑÑÑÑÐºÐ°
Ð¾Ð±ÑÐ·Ð°Ð½Ð½Ð¾ÑÑÑ Ðº Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ
Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð° Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸
ÑÐµÐ½Ð° ÑÐ´ÐµÐ»ÐºÐ¸
ifrs 15
revenue
performance obligation
loyalty programme
transaction price

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÑÑÐ´ÐºÐ° ÑÑÐµÑÐ° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÐµÐ¹ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð¤Ð (IFRS) 15.
ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð½ÑÑÐ¸Ñ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÐµÐ¹: Ð¸Ñ ÑÐ°Ð·Ð½Ð¾Ð²Ð¸Ð´Ð½Ð¾ÑÑÐ¸, Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ° Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ.
2. ÐÐ½Ð°Ð»Ð¸Ð· Ð½Ð¾Ð²Ð¾Ð¹ Ð¿ÑÑÐ¸ÑÐ°Ð³Ð¾Ð²Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐºÐ¸, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ ÐµÐµ Ñ Ð¿ÑÐµÐ´ÑÐ´ÑÑÐ¸Ð¼Ð¸ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼Ð¸ ÑÑÐµÑÐ°.
3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð½ÐµÐ¾Ð´Ð½Ð¾Ð·Ð½Ð°ÑÐ½ÑÑ, ÑÑÑÐ´Ð¾ÐµÐ¼ÐºÐ¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÑÐ°Ð¼ÐºÐ°Ñ ÑÑÐµÑÐ° Ð²ÑÑÑÑÐºÐ¸ Ð¿Ð¾ ÑÐ°Ð·Ð½ÑÐ¼ Ð²Ð¸Ð´Ð°Ð¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð²
ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð¤Ð (IFRS) 15.
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÐµÐ¹ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ
ÐÐ¡Ð¤Ð (IFRS) 15.
Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½ Ð¿ÑÐ¸Ð¼ÐµÑ ÑÑÐµÑÐ° Ð¾Ð¿ÑÐ¸Ð¾Ð½Ð¾Ð² Ð½Ð° Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ðµ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÑ ÑÐ¾Ð²Ð°ÑÐ¾Ð² ÑÐ¾ ÑÐºÐ¸Ð´ÐºÐ¾Ð¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð°ÐºÐ¾Ð¿Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð±Ð¾Ð½ÑÑÐ½ÑÑ
ÐºÐ°ÑÑ, Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ð·Ð°Ð²Ð¸ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐµÐ½Ñ ÑÐ´ÐµÐ»ÐºÐ¸, ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÑÐµÐ¼Ð¾Ð¹ Ð½Ð° Ð¾Ð¿ÑÐ¸Ð¾Ð½, Ð¾Ñ Ð¾Ð±ÑÐµÐ¹ ÑÐµÐ½Ñ ÑÐ´ÐµÐ»ÐºÐ¸ Ð¸ Ð¾Ñ Ð¿Ð¾ÑÑÐ´ÐºÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² (Ð¿Ð¾ ÐºÐ°Ð¶Ð´Ð¾Ð¹ ÑÐ´ÐµÐ»ÐºÐµ Ð¸Ð»Ð¸ Ð¸Ñ ÑÐ¾Ð²Ð¾ÐºÑÐ¿Ð½Ð¾ÑÑÐ¸).
ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð² ÑÐ°Ð±Ð¾ÑÐµ ÑÐ¿Ð¾ÑÐ¾Ð±Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÑ ÑÐ½Ð¸Ð·Ð¸ÑÑ ÑÑÑÐ´Ð¾ÐµÐ¼ÐºÐ¾ÑÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿ÑÐ¸ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ð¸
ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ ÐÐ¡Ð¤Ð (IFRS) 15, ÑÐ¾Ð³Ð»Ð°ÑÐ¾Ð²Ð°ÑÑ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð²ÑÑÑÑÐºÐ¸ Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¼ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼ ÑÑÐµÑÐ¾Ð¼, Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð¸ÑÑ Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹
Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð´Ð¾ÑÑÐ¾Ð²ÐµÑÐ½ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð¾ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð½Ð¾Ð¹ Ð²ÑÑÑÑÐºÐµ Ð¸ Ð½ÐµÐ¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð½ÑÑ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð°Ñ Ð¿Ð¾ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð°Ð¼ Ð»Ð¾ÑÐ»ÑÐ½Ð¾ÑÑÐ¸.
description: This work is devoted to the study of accounting for customer loyalty programs in accordance with IFRS 15. The tasks that were solved during the study:
1. The study of the concept of customer loyalty program: their varieties, application practice.
2. Analysis of the new five-step revenue recognition model, comparing it with previous accounting standards.
3. Identification of ambiguous, labor-intensive operations in the framework of revenue accounting for various types of loyalty programs in accordance with IFRS 15.
4. Development of recommendations for improvement on the organization of accounting for customer loyalty programs in accordance with IFRS 15.
The paper considers an example of accounting for options for the purchase of additional goods at a discount, as well as accumulative bonus
cards, analyzes the dependence of the transaction price allocated to the option
on the total transaction price and on the settlement procedure (for each transaction or their combination).
The methods of organizing accounting for loyalty programs proposed in this work will reduce the complexity of calculations when meeting the requirements of IFRS 15, coordinate analytical accounting of revenue with accounting and tax accounting, and provide reliable information
about recognized revenue and unfulfilled loyalty program obligations in financial statements.