1Accounting for Certain Sales Incentives. EITF00-14 .
2Accounting for ‘Points’ and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to be Delivered in the Future. EITF00-22 .
3Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendor’s Products. EITF00-25 .
4Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor’s Products). EITF01-9 .
5.Customer Loyalty Programmes[].IFRIC.
同被引文献7
1Kim Byung-Do ,Mengze Shi and Kannan Srinlvasan. Reward Programs and Tacit Collusion [J]. Marketing Science,2001 (2):99-120.
2Ran Kivetz, Itamar Simonson. Earning the right to indulge: Efforts as a determinant of custom preference toward frequency program rewards [J]. Journal of Marketing Research, 2002 ( 5 ) : 155.
