CERTYNEX IFRS ACADEMY

Lunacor has regular business relationships with customers who are not bound by any contract. Which of the following can demonstrate that Lunacor controls these customer relationships?

A customer loyalty rate higher than that of its competitors.

The existence of exchange transactions for the same or similar non-contractual customer relationships.

The high advertising expenditure incurred to attract these customers.

A satisfaction survey showing that customers intend to remain loyal.