CERTYNEX IFRS ACADEMY

On 1 March 20X1, the dairy Aubrac announces a campaign of discount coupons that consumers can use on its yoghurts bought in stores between April and June. The yoghurts concerned will be sold to distributors, Aubrac's customers, from April to June; the number of coupons that will be used is uncertain. When and how does Aubrac recognise the reduction of revenue?

On 1 March 20X1, the date of the announcement, for the maximum amount of the coupons issued.

Only when consumers use their coupons at the till, as promotional expense.

In a single amount on 30 June 20X1, at the end of the validity period.

From April to June, as sales occur, based on an estimate of coupons used.