TFL Vsebine / Revija SIR*IUS

Deferred taxes

Odloženi davki so bili v našo računovodsko prakso uvedeni s Slovenskimi računovodskimi standardi 2006. V primerjavi z drugimi razvitimi gospodarstvi, kjer pripoznavanje davčnih učinkov od razlik med poslovnim in davčnim dobičkom poznajo že desetletja , je v Sloveniji s pripoznavanjem odloženih davkov še vedno precej strokovnih težav in napak, ki ne spadajo med tehnične težave pri njihovem evidentiranju, temveč izhajajo iz očitnih težav z razumevanjem vsebine. Članek se ukvarja le z najbolj razširjenimi primeri osnov za pripoznavanje odloženih davkov v Sloveniji, predvsem z vidika vsebinske utemeljenosti pripoznavanja, zlasti terjatev. Vprašanje, ali pripoznati tovrstne terjatve, je postalo izrazito zanimivo ob začetku krize, v Sloveniji pa ostaja ob počasnem izboljševanju razmer in številnih neuspehih še vedno aktualno. V prispevku niso obravnavana kompleksnejša vprašanja izkazovanja z nediskontirano vrednostjo, vprašanja odloženih davkov pri uporabi metode poštene vrednosti vrednotenja finančnih instrumentov ter vprašanja v zvezi s povezanimi aktualnimi razpravami o dopolnitvi Mednarodnega računovodskega standarda 12.

Deferred taxes were introduced into Slovenian accounting practice with the 2006 Slovene Accounting Standards. Comparing with other developed economies, where the recognition of tax effects deriving from the difference between the accounting and tax profit (loss) has been known for decades, Slovenia still faces substantial professional problems not deriving from the technical aspect of their recording; problems rather arise from obvious difficulties in understanding the content platform behind the concept of deferred taxes. This article deals only with the most prevalent examples of the bases for the recognition of deferred taxes in Slovenia, especially in terms of substance, particularly of receivables. The dilemma of whether to recognize such receivables has become especially interesting with the onset of the crisis However, due to slow improvement of economic situation and numerous failures, the subject remains (or, in some cases, is becoming) relevant. The article does not deal with issues of deferred taxes at implementing the fair value method in the evaluation of financial instruments and related discussion about the amendment of International Accounting Standard 12. It also does not deal with problems concerning recognition at undiscounted value.