TFL Vsebine / Revija SIR*IUS

Revenue recognition related changes of International Financial Reporting Standards - from IAS 18 towards IFRS 15

V MSRP-jih pokrivata pripoznavanje prihodkov MRS 18 – Prihodki in MRS 11 – Pogodbe o gradbenih delih. Omenjena standarda vsebujeta različni načeli za pripoznavanje prihodkov pri prodaji proizvodov in storitev. Tudi v ZDA omenjeno področje opredeljujejo različni standardi, pri čemer so mnogi med njimi panožni. Predvsem iz navedenih razlogov je bil v letu 2014 izdan standard MSRP 15 – Prihodki iz pogodb s kupci, ki je rezultat skupnega projekta londonskega IASB in ameriškega FASB. MSRP 15, ki ima dolgo časovnico izdaje standarda, se bo začel uporabljati za računovodske izkaze v letu 2017, njegovo sprejetje med veljavne MSRP-je v EU pa se pričakuje v tretjem četrtletju leta 2015. MSRP 15 temelji na zamisli, da se prihodki pripoznajo na osnovi izpolnjevanja izvršitvenih obvez iz pogodbe s kupcem, pri tem pa je treba slediti petim korakom. Nov enotni model za pripoznavanje prihodkov za vse vrste pogodb s kupci je zaradi upoštevanja različnih ocen in presoj precej zahteven, bo pa pomembno vplival na izkazovanje prihodkov v izkazu poslovnega izida.

Currently two standards deal with the revenue recognition in the framework of IFRS: IAS 18 Revenue and IAS 11 Construction Contracts. The two standards contain different principles for recognition of revenue from product and service sales. In the USA several standards, many of them industry specific, deal with this matter. These are the obvious reasons why the new IFRS 15 Revenue from Contracts with Customers, a result of a joint IASB and FASB project, was issued. IFRS 15, which had a long time frame to complete, has an effective date for annual periods beginning on or after 1 January 2017, while then EU endorsement is expected for Q3 2015. The core principle of IFRS 15 is that an entity shall recognise revenue when the entity has satisfied a performance obligation while following the five steps. The new unified revenue recognition model for all contacts with customers will be quite challenging due to significant judgments in the application of this Standard, and will certainly influence the revenue recognition in the income statement.