for example, hhonors of hilton, Gold passport of Hyatt hotels, Marriott rewards programme of marriott hotels and so on

I need to compare GAAP’s and IFRS way of dealing with gift cards, rebate, and loyalty programs. The main idea is that a store is giving out gift cards for customers who spend a certain amount. The first would be a gift card and how it will be accounted for in accounting. The second would be rebate, which i know is one of the wrong ways but, I’m required to list all possible ways on how to deal with such situations. The rebate is practically just a way of how a company gives a discount when the revenue is recognized. The third and recommended way would be to treat it as a loyalty program where customers are rewarded if certain conditions are satisfied.
Right now i’m only focused on finding out IFRS’ way of how do deal with all 3. There are no right or wrong answers but only ideas as to how it will be dealt.
If it is too much work then please list only what you know and if possible just cite some credible sources as to where you found it. A reliable source would be from FASB.
Thank you in advance.

I am doing a study on the Customer Loyalty programs and its effectiveness. Can you throw some light on it and also suggest some URLs where I can get more info on the various programs done by big brands and its impact.

Appreciate if you could send me the case studies of such programmes or your new ideas for such programs for customer loyalty retention

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Current research with case studies from leading companies such as FedEx, StrideRite, and Cingular to reveal how marketers can benchmark market-proven programs to successfully track customer activity, build enduring loyalty programs, and treat customer communication as a profit center. … More >>

The Customer Loyalty Solution : What Works in Customer Loyalty Programs