TFL Vsebine / Revija SIR*IUS

What is new in SAS 3 (2024)?

SRS 3 (2024) se je korenito spremenil. Ključna sprememba se nanaša na razvrščanje drugih finančnih naložb. Torej tistih, ki niso naložbe v odvisne in pridružene organizacije ter skupne podvige. S spremembo so se pravila računovodenja teh naložb uskladila z MSRP-jem 9. Ker pa so SRS-ji samostojni standardi in se od spremembe leta 2016 neposredno ne sklicujejo na določbe v MSRP-jih, so nekatere računovodske rešitve v SRS-ju 3 edinstvene. Takšno je denimo pravilo, v skladu s katerim organizacija finančne naložbe, katerih poštene vrednosti ne more zanesljivo izmeriti, po začetnem pripoznanju meri po nabavni vrednosti. Pa tudi pravilo, da naložbe v kriptovalute in plemenite kovine kot posebno skupino naložb razvrsti med finančne naložbe, čeprav niso finančna sredstva. Po začetnem pripoznanju jih meri po nabavni vrednosti ali po pošteni vrednosti prek izkaza poslovnega izida. Standard je tudi dopolnjen s kriteriji, ki jih organizacija presoja pri prenosu finančnih naložb glede na to, ali so izpolnjeni pogoji za odpravo pripoznanja.

SAS 3 (2024) was subject to radical changes. But the key change concerns the changed classification of financial assets, which does not include investments in subsidiaries and joint ventures. Those are not within the scope of financial assets. With the amendment, the accounting rules from IFRS 9 were transferred into SAS 3 (2024). However, since the SAS are independent accounting standards, which since 2016 do not directly refer to certain rules in the IFRS, certain accounting solutions in SAS 3 (2024) are unique. Such is the rule according to which organization measures financial assets whose fair value cannot be measured reliably at cost after initial recognition. And the one that investments in cryptocurrencies and precious metals (such as gold) are classified as a special group of financial investments. The standard is also supplemented with criteria to be applied when a financial asset is derecognized.