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What are the current international Financial Reporting Standards regarding customer loyalty program (wch as frequent flyer points) They are not explicitly addressed The current proceeds

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What are the current international Financial Reporting Standards regarding customer loyalty program (wch as frequent flyer points) They are not explicitly addressed The current proceeds are to be split between the one transaction and the award credit cas unearned revenue They are recognized only when customer redeem their points They are only in the financial statement notes

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