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Qantas airlines
C/F/621. Accounting for Qantas Frequent Flyer Points
- WORDS:
- 1250
- DATE:
- 2009
- PRICE:
- 19.99 GBP
The paper addresses the introduction of international financial reporting standards (IFRS) in Qantas airlines examining the change from their method of accounting for frequent flyer points to the deferred revenue approach. The breach of the matching principle of accounting for revenues at the time of sale or transaction is discussed highlighting its benefits and losses for the company.
KEYWORDS: international financial reporting standards, IFRS, Qantas airlines, deferred revenue, accounting, frequent flyer points,
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