TFL Vsebine / Revija SIR*IUS

Accounting for discounts and price concessions using new IFRS 15 (2nd part)

Prvega januarja letos je začel veljati novi Mednarodni standard računovodskega poročanja MSRP 15 - Prihodki iz pogodb s kupci, ki v računovodenje prihodkov prinaša precej pomembnih novosti. Ker se nekaj novosti nanaša tudi na računovodenje popustov, ki jih podjetja odobravajo svojim kupcem, v prispevku podrobno in s praktičnimi primeri predstavljamo, kako je treba po novem računovoditi popuste, da bo to skladno z zahtevami novega standarda. V prvem delu smo se ukvarjali predvsem s problematiko računovodenja pogodb s tako imenovanimi sprotnimi/tekočimi in (pričakovanimi/načrtovanimi) naknadnimi popusti, drugi del pa je v celoti namenjen predstavitvi postopkov in metod računovodenja pogodb z vključenimi obljubami popustov za dodatno blago in/ali storitve, kot so opredeljene v MSRP 15.B39-15.B41.

On 1 January this year, the new International Financial Reporting Standard IFRS 15 - Revenue from Contracts with Customers, came into use, introducing many important changes into the existing practices of revenue recognition and accounting. Many important changes relate to the accounting of discounts and price concessions that companies frequently grant to their customers. In the paper, we systematically and in detail explain the main changes in this respect, including practical examples how to correctly account for discounts and price concessions according to the new standard. Because of the extensiveness of the topic, it is presented in two parts. While the first part's focus was mainly on the methods and procedures of accounting for contracts with present/current and (expected/planned) subsequent discounts and price concessions, this second part is completely dedicated to the methods and procedures of accounting for contracts with promises of discounts for additional goods and/or services as defined in IFRS 15.B39 - 15.B41.