An IFRS Decision Heuristic—A Model for Accounting for Credit Card Rewards Programme Transactions
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References listed on IDEAS
- Christopher J. Napier & Christian Stadler, 2020. "The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers," Accounting and Business Research, Taylor & Francis Journals, vol. 50(5), pages 474-503, July.
- SAVA Raluca, 2014. "Customer Loyalty Programmes Accounting Under Ifrs And Romanian Accounting System," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(2), pages 83-90.
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Keywords
credit card rewards programme; IFRS 15; theoretical model;All these keywords.
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