All client loyalty programme suppliers should familiarise themselves with the proposed new revenue standard and be aware of the impact of this standard on client loyalty programme transactions. It is crucial for client loyalty programme suppliers to start collecting data for the retrospective application of the new standard (Lamoreaux, 2012:30). Even though the effective date of the new revenue standard was moved to 1 January 2017, points or miles (not subject to an expiry date) granted today can still have an impact on reporting in 2017.