TFL Vsebine / Revija Poslovodno računovodstvo

Izbrane računovodske usmeritve in računovodske ocene v večji ali manjši meri vplivajo na računovodske izkaze podjetja. Podjetje mora pri njihovi izbiri presoditi, katera usmeritev ali ocena bo pripomogla k čim bolj resničnemu in poštenemu prikazu njegovega poslovanja. V računovodskih izkazih se lahko pojavljajo skriti dobički, nikakor pa ne skrite izgube. To je pomembno predvsem pri izbiri načina vrednotenja gospodarskih kategorij. V tem primeru govorimo o računovodskih usmeritvah. Računovodske ocene zajemajo ocenjevanje dobe koristnosti in način amortiziranja osnovnih sredstev, popravka vrednosti terjatev, zalog in podobno. V prispevku bomo obravnavali vpliv računovodskih usmeritev in računovodskih ocen na prikazano vrednost nepremičnin podjetja, in sicer enega lastniškega in drugega v najemu. V prvem primeru bomo ugotavljali vpliv spremembe računovodske usmeritve, pri čemer bomo iz modela nabavne vrednosti prešli na model revaloriziranja, v drugem primeru pa bomo ugotavljali vpliv spremembe računovodske ocene, in sicer spremembo dobe najema nepremičnine, evidentirane kot pravica do uporabe sredstva.

Selected accounting policies and accounting estimates have a greater or lesser impact on the financial statements of a company. The company must carefully consider which policy or estimate will best contribute to a true and fair view of its operations. Financial statements may contain hidden profits, but not hidden losses. This is particularly important when choosing the to valuation of economic categories. In this case, we are talking about accounting policies. Accounting estimates include assessing the useful life and depreciation methods of fixed assets, inventory management practices, adjustments to the valuation of receivables and so on. In this article, we will consider the impact of accounting policies and accounting estimates on the reported value of a company's real estate, both owned and leased. In the first case, we will identify the impact of changing the accounting policy from the cost model to the revaluation model. In the second case, we will examine the impact of changing the accounting estimate, specifically the change in the lease term of real estate recorded as a right-of-use asset.