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Measuring Financial Performance and Accounting for Loyalty Program Currencies

In: Loyalty Programs and the Currency Effect

Author

Listed:
  • Evert de Boer

    (Managing Partner, On Point Loyalty)

  • Xiao Yao Chin

    (Partner, On Point Loyalty)

Abstract

With all the pieces of the puzzle in place, this chapter offers a comprehensive profit and loss (P&L) view of the loyalty program. De Boer and Chin explain why expressing the performance of your loyalty currency in the form of an income statement (P&L) offers distinct advantages. The authors provide a step-by-step guide on the components of the P&L. Other financial statements including the cash flow statement and balance sheet are discussed, including the peculiarities that loyalty currencies represent in this context. De Boer and Chin provide an overview of the key accounting principles for loyalty programs, including a discussion of the features that makes accounting for loyalty programs a challenge for some.

Suggested Citation

  • Evert de Boer & Xiao Yao Chin, 2025. "Measuring Financial Performance and Accounting for Loyalty Program Currencies," Springer Books, in: Loyalty Programs and the Currency Effect, chapter 0, pages 133-155, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-78849-9_7
    DOI: 10.1007/978-3-031-78849-9_7
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