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 IFRIC 13 Customer Loyalty Programmes has been issued by the International Financial Reporting Interpretation Committee. IFRS preparers may need to make substantial changes to their accounting policy for these schemes. This publication, which is written primarily with retail and consumer companies in mind, will help clarify the impact of the interpretation, paving the way for a smooth transition.
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Read more by downloading our IFRIC 13 - Accounting for customer loyalty programmes (pdf file, 161KB) for your reference. | 
