TFL Vsebine / Revija SIR*IUS

Accounting for borrowing costs (Part 3)

V prispevku so sistematično in celovito obravnavana določila Slovenskih računovodskih standardov in Mednarodnih standardov računovodskega poročanja v zvezi z računovodenjem stroškov izposojanja. Ta tematika v domači strokovni literaturi še ni bila podrobneje obdelana, čeprav se v praksi v zvezi z njo pojavljajo številna vprašanja in dileme, posledično pa tudi napačno razumevanje in uporaba. Zato želimo poglobljeno in s praktičnimi primeri predstaviti rešitve računovodenja stroškov izposojanja po Slovenskih računovodskih standardih in Mednarodnih standardih računovodskega poročanja ter odgovoriti na najpogostejša vprašanja in dileme v zvezi z njihovo uporabo. Gre za zadnjega iz niza treh prispevkov, objavljenih v reviji Sirius o računovodenju stroškov izposojanja. V pričujočem prispevku obravnavamo naslednje vsebine: (1) izračun zneska stroškov izposojanja za usredstvenje, (2) obravnavo tečajnih razlik pri izposoji v tuji valuti in (3) obravnavo predplačil.

In the article, we systematically and comprehensively present and explain the provisions of Slovenian Accounting Standards and International Financial Reporting Standards regarding the accounting for borrowing costs. It is a topic that, despite numerous questions and dilemmas arising in practice, has not yet been covered in detail in domestic professional literature. For that purpose, an in-depth and systematic analysis of the provisions in the Slovenian Accounting Standards and International Financial Reporting Standards regarding the accounting for borrowing costs was performed, and the most common questions and dilemmas related to their application were addressed. It is the last of the three articles presented in the Sirius journal on the topic of accounting for borrowing costs. It covers the following issues: (1) calculation of the borrowing costs for capitalisation, (2) treatment of foreign exchange differences in the case of borrowings in foreign currency, and (3) treatment of advance payments.