TFL Vsebine / Revija SIR*IUS

Revenue under new IFRS 15

Prihodki so eden najpomembnejših dejavnikov pri ugotavljanju uspešnosti poslovanja podjetja. Zaradi pomanjkljive urejenosti tega področja glede trenutnih rešitev sta se Upravni odbor za Mednarodne računovodske standarde in ameriški FASB že leta 2002 odločila, da je čas za prenovo obstoječih standardov. Maja 2014 je bil na podlagi njunega sodelovanja izdan novi standard MSRP 15 - Prihodki iz pogodb s kupci, ki bo obvezen za uporabo od 1. 1. 2018. Najpomembnejša novost standarda je model petih korakov, na podlagi katerih bodo podjetja po novem pripoznavala prihodke. Predvideva se, da bo novi standard najbolj vplival na telekomunikacijska podjetja, na podjetja, ki se ukvarjajo z visoko tehnologijo, in na gradbena podjetja. Zaradi obilice dela in stroškov, ki jih vpeljava standarda prinaša, so bili prvi odzivi nanj različni. Negativno so se odzvala telekomunikacijska podjetja, saj jim ni všeč, da bodo morala del prihodkov razporediti tudi na subvencionirano opremo in prihodke pripoznati prej, kot do sedaj. Na podlagi dveh scenarijev smo pripravili primerjalno simulacijo pripoznavanja prihodkov po MRS 18 in MSRP 15. Ugotavljamo, da bo MSRP 15 pomembno vplival na časovno razporeditev prihodkov v telekomunikacijskih podjetjih.

Revenue is one of the most important factors in determining the success of a company. Because of limited guidance in current revenue standards, in 2002 the boards IASB and FASB decided to change the requirements for recognising revenue. In May 2014 the boards issued a new standard IFRS 15 – Revenue from Contracts with Customers, which is effective from 1 January 2018. IFRS 15 sets out some novelties in recognizing revenue and the most important one is the five-step model framework, which is the new way of recognising revenue. The impact of IFRS 15 will vary by industry. As expected, it will mostly affect companies in telecommunications, high tech and construction. Because of the expected high costs and high amounts of work to be done, first impressions were mixed. Telecoms campaigned against the new standard, because some of the revenue will have to be allocated to subsidized equipment and therefore revenue will be recognized earlier. Based on two scenarios, we did a simulation of revenue under IAS 18 and IFRS 15 and concluded that IFRS 15 is going to radically change revenue-reporting patterns.