TOOLS · REVENUE · IFRS 15
Loyalty points deferred revenue calculator (IFRS 15)
Points earned in a sale are a material right — part of today's price belongs to them. Split the sale, defer the points' share, and release it as customers actually redeem.
Revenue at sale
AED 961.54
Deferred to points
AED 38.46
Contract liability today
AED 38.46
The points’ standalone value is their face value weighted by expected redemption (AED 40.00); the sale price is split in proportion (96.15% / 3.85%). Deferred revenue releases in proportion to redemptions against the expected total — 0.00% released so far (AED 0.00), so breakage income emerges as the programme runs rather than in one lump at expiry.
Illustrative figures computed in your browser — nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.