Scholarlink

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.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Measuring Financial Performance and Accounting for Loyalty Program Currencies

  • 章节

  • 发表日期：

    2025年

查看全文
  • Evert de Boer,
  • Xiao Yao Chin

摘要

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.