BUSINESS INFORM №2-2015

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47

Section: Management and Marketing
UDC 651.471
Mysaka G. V., Shmidt A. O.
Reporting of Loyalty Programs for Customers Stimulation by Banking Institutions (p. 288 - 295)
The article is aimed at studying the peculiarities of reporting of customer loyalty programs in banking institutions and substantiating ways for its improvement in the terms of using the international financial reporting standards. On the basis of structuring the factors influencing the methodology of loyalty programs reporting, four main types of programs that are implemented by domestic banks have been allocated, and the order of reflecting them in reporting has been systematized. The influence of the application of each type of the programs on the bank's financial statements has been studied. Also a list of required changes in accounting policies and internal regulations of bank has been proposed in order to improve the efficiency of loyalty programs reporting. A further direction of research can be adjusting the methodology for reporting of diversified loyalty programs in accordance with requirements of international financial reporting standards, Plan of accounts in the banks of Ukraine, Instruction on its implementation and other normative acts of the National Bank of Ukraine.
Keywords: bank operations, marketing, customers stimulation, customer loyalty programs, accounting, international financial reporting standards (IFRS)
Tabl.: 4. Bibl.: 14.

Mysaka Ganna V. – Candidate of Sciences (Economics), Associate Professor, Lecturer, Department of Accounting and Audit, Taras Shevchenko National University of Kyiv (60 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]
Shmidt Alina O. – Masters Student, Taras Shevchenko National University of Kyiv (60 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Mysaka, Ganna V., and Shmidt, Alina O. (2015) “Reporting of Loyalty Programs for Customers Stimulation by Banking Institutions.” Business Inform 2:288–295.

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