M26092 – Accounting Treatment of Customer Loyalty Points (Online)

26 Nov, 2026 09:15 - 12:30 Online Webinar

Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speakers: Mr John Debattista, Ms Miriam Rapa, Ms Martina Camilleri & Ms Philippa Attard
Venue: Online Webinar

Participation Fees

MIA Members: €40.00 | Non-MIA Members: €75.00 | Retired Members: €20.00 | Students: €30.00
Group bookings for 3 or more participants available.

Background Information

Customer loyalty programs (points, rewards, vouchers) have become a powerful marketing tool driving sales and engagement in retail. IFRS 15 now provides clear direction on how they should be recognised and reported. This seminar explains the requirements of IFRS 15 through practical examples.

Topics Covered

– The five steps revenue recognition approach under IFRS 15
– How vouchers, coupons and loyalty points affect revenue measurement and recognition
– Disclosure requirements

Target Audience: Accountants working in retail sectors, auditors and students.

Speakers: John Debattista (CPA & Registered Auditor, Deloitte), Miriam Rapa, Martina Camilleri & Philippa Attard (Deloitte Malta).

CPE Competencies: 3 Core

Register: https://members.miamalta.org/event-6731805/Registration
Event page: https://members.miamalta.org/event-6731805

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