Customer Loyalty Programmes

Provides guidance on accounting by an entity that grants award credits to its customers.

  • NZ IFRIC 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 (superseded by NZ IFRS 15)

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.