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- Title
Bilanzen: Rückstellungsbildung für Verpflichtungen aus einem Kundenkartenprogramm.
- Authors
Weber-Grellet, H.; Diffring, Philipp; Saft, Alexander
- Abstract
The article deals with various aspects related to the formation of provisions for obligations arising from customer loyalty programs and vouchers. It is pointed out that government levies are the biggest price drivers alongside energy and food. Various levies and charges that influence electricity prices are listed. The tax treatment of life annuities is discussed and criticized. The formation of provisions for uncertain liabilities is also addressed, and the decisions of the Federal Fiscal Court on this matter are presented. The accounting treatment of vouchers and the legal obligation of voucher holders are also discussed.
- Subjects
CUSTOMER loyalty programs; UNITED States. Congress. Senate; ANNUITY laws; FEDERAL court decisions; ELECTRICITY pricing; PAYMENT; CALORIC content of foods; TAX free exchanges; PRICES; PROPERTY tax
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p112
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050305