NZ IFRIC 13 Customer Loyalty Programmes

• For-profit

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  1 Jan 2013 (superseded by NZ IFRS 15)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

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