TFL Vsebine / Revija SIR*IUS

Business as an essential element of business combinations according to IFRS 3 and SRS 2016

Računovodska obravnava in predstavitev učinkov transakcij s podjetji v letnih poročilih družb, ki so vključene v transakcije, je eno od zahtevnejših področij računovodenja. Poleg tega gre za transakcije, ki jih družbe opravljajo občasno in vključujejo velike investirane vrednosti. Te transakcije je Evropska unija na predlog Odbora za Mednarodne računovodske standarde uredila v ločenem Mednarodnem standardu računovodskega poročanja, in sicer v MSRP 3 – Poslovne kombinacije. Transakcije s podjetji so v MSRP 3, prilogi A opredeljene kot transakcije ali drugi poslovni dogodki, v katerih prevzemnik pridobi obvladovanje enega ali več podjetij. Ne glede na spreminjanje formalne opredelitve transakcij s podjetji v MSRP 3 je bistvo teh transakcij vedno v prevzemu podjetja. Za podjetje je značilno, da gre za organizirano celoto vložkov, ki so povezani v organizirani proces zato, da omogočajo določene učinke. V tem se podjetje razlikuje od sredstev, ki so statična (naložbena) kategorija. Prevzem (nakup) sredstev, ki nimajo značilnosti podjetja, ne spada med transakcije s podjetji.

Accounting treatment and presentation of business combinations effects in annual reports is one of the onerous accounting issues. Business combinations relate to transactions with significant values. As proposed by the International Accounting Standards Board, European Union set out accounting rules for business combinations in a separate accounting standard: IFRS 3 – Business Combinations. In its Appendix A, a business combination is defined as a transaction or other event in which an acquirer obtains control of one or more businesses. Although the definition of a business combination in IFRS 3 changed development in time, the essential element of a business combination has remained the same, i.e. the acquisition of a business. A business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants. A business differs from assets as static (investment) property. Therefore, acquisition of assets, which are not a business, is not a business combination.