Contabilização das receitas de programas de fidelidade em companhias atuantes no Brasil após a vigência da IFRS 15

Abstract

The adoption of IFRS 15 caused mandatory changes in the accounting of revenue from contracts with customers that had impacts on several companies with regard to: time of revenue recognition, internal accounting processes, communication between parties involved in the contract with the customer and programs of faithfulness. With that, the objective of this study is to identify the characteristics of the accounting of the revenue of the loyalty programs in companies operating in Brazil, showing the most used decisions and their respective implications. Twelve companies were selected, active in Brazil, which published financial statements from 2018 to 2020. It was found that the main type of credit chosen is the accumulation of points and these are mostly used to exchange for products, services and discounts within the company's usual activity, and that the main form of revenue recognition from loyalty programs is the gross amount. The results also showed the absence of disclosure of information related to the revenue generated by loyalty programs in some cases, because despite the standard bringing a standard for the recognition and disclosure of revenue, the factors related to the managerial decision, as well as the economic profile and to the type of company (point granting company or points company) seem to contribute to different accounting choices being made.