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  "raw_markdown_url": "https://finwiki.zksc.io/loyalty/point-liability-accounting-boundary.md",
  "domain": "loyalty",
  "title": "Point liability accounting boundary (JP loyalty programs)",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "Point liability accounting boundary (JP loyalty programs)",
    "aliases": [
      "loyalty/point-liability-accounting-boundary",
      "point-liability-accounting-boundary",
      "ポイント引当金 会計境界",
      "JP loyalty point accounting",
      "ポイント負債 会計処理"
    ],
    "domain": "loyalty",
    "type": null,
    "created": "2026-05-24",
    "last_updated": "2026-05-24",
    "last_tended": "2026-05-24",
    "review_by": "2026-11-20",
    "confidence": "likely",
    "tags": [
      "loyalty",
      "accounting",
      "ifrs-15",
      "asbj",
      "prepaid",
      "breakage",
      "japan",
      "finance"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://www.asb.or.jp/jp/wp-content/uploads/asbj_29.pdf",
      "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/",
      "https://elaws.e-gov.go.jp/document?lawid=421AC0000000059",
      "https://www.fsa.go.jp/menkyo/menkyo.html",
      "https://www.smfg.co.jp/investor/financial/disclosure/fy2025_inter_pdf/fy2025_inter_00.pdf"
    ]
  },
  "summary": "\"Points\" in Japan are not one accounting concept. Classification depends on the contract, funder, customer promise, redemption obligor, and principal-agent role. A grant may be marketing expense, a provision, a contract liability, consideration payable to a customer, or another item. Purchased store",
  "headings": [
    "Point liability accounting boundary (JP loyalty programs)",
    "TL;DR",
    "Five accounting buckets",
    "1. Marketing-promotional cost (no contract liability)",
    "2. Loyalty liability under IFRS 15 / ASBJ Statement No.29",
    "3. Breakage assumption (when deferred revenue is recognised)",
    "4. Purchased / charged value (prepaid boundary)",
    "5. Cross-program exchange points (settlement leg + accounting timing)",
    "Operator examples",
    "Why this boundary matters for JapanFG analysis"
  ],
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      "card-issuers/aeon-bank",
      "financial-licenses/INDEX",
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      "loyalty/japan-points-landscape",
      "loyalty/v-point-smbc-ccc-case",
      "megabanks/ndfg",
      "megabanks/paypay-fg",
      "payment-firms/rakuten-fg",
      "payments/INDEX",
      "payments/funds-transfer-vs-prepaid-boundary"
    ],
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    "external_links_count": 5,
    "external_links": [
      "https://elaws.e-gov.go.jp/document?lawid=421AC0000000059",
      "https://www.asb.or.jp/jp/wp-content/uploads/asbj_29.pdf",
      "https://www.fsa.go.jp/menkyo/menkyo.html",
      "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/",
      "https://www.smfg.co.jp/investor/financial/disclosure/fy2025_inter_pdf/fy2025_inter_00.pdf"
    ]
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