Özet:

When considered the issue in terms of accounting, customer loyalty programs to account for the revenue obtained under the different applications are possible. If customer loyalty programs are taken into account in the accounting context, different accounting policies related to the recognition of the revenue obtained are possible. This study aims to explain customer loyalty programs and such programs under the Proceeds of the Uniform Chart of Accounts and accounting matters within the scope of Turkish Accounting Standards for Turkey with examples and to reveal the differences. As a result, with the entry into force of Accounting Standards, IFRIC 13, is one of the important issues to be considered in financial reports preparation work by businesses distributing promotional products under customer loyalty programs.

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