20.500.12556/DKUM-58395 SPREMEMBE V PRIPOZNAVANJU PRIHODKOV IZ POGODB S STRANKAMI PO PREHODU NA MSRP 15 CHANGES IN REVENUE RECOGNITION FROM CONTRACTS WITH CUSTOMERS AFTER TRANSITION TO IFRS 15 Prihodki so eden najpomembnejših faktorjev pri določanju uspešnosti poslovanja podjetja. Zaradi slabe urejenosti tega področja s strani tedanjih rešitev v Mednarodnih standardih računovodskega poročanja oziroma ameriških Splošno sprejetih načel računovodenja (GAAP), sta se mednarodni odbor IASB in ameriški FASB že leta 2002 odločila, da je čas za prenovo obstoječih standardov. Maja 2014 je bil na podlagi sodelovanja obeh odborov izdan nov standard MSRP 15 – Prihodki iz pogodb s strankami. MSRP 15 prinaša nekatere pomembne novosti pri pripoznavanju dohodkov, ki jih bodo morala upoštevati podjetja, ki izdelujejo računovodske izkaze po MSRP 15. Najpomembnejša novost je model petih korakov, na podlagi katerega bodo podjetja po novem pripoznavala prihodke. MSRP 15 bo najverjetneje obvezen za uporabo s 1.1.2018; za podjetja v EU pa seveda le, če bo pred tem MSRP sprejet za uporabo v EU. MSRP 15 bo imel različen vpliv na podjetja iz različnih panog. Pričakuje se, da bo imel največji vpliv na podjetja, ki pri prodaji združujejo svoje blago in storitve. To so telekomunikacijska podjetja in podjetja, ki se ukvarjajo z visoko tehnologijo. Zaradi obilice dela in stroškov, ki jih vpeljava standarda prinaša, so seveda bili prvi odzivi nanj mešani. Najbolj negativno so nastrojena telekomunikacijska podjetja, saj jim ni všeč, da bodo morala na subvencionirano opremo razporediti del transakcijske cene in se bo zato korenito spremenila razporeditev prihodkov. Ponekod v svetu pa so že pohiteli in že so se pojavila prva podjetja, ki so uvedla MSRP 15. Na podlagi podatkov, ki so dostopni na spletu, smo naredili simulacijo prihodkov izbranega podjetja Telekoma Slovenije po trenutnih smernicah (MRS 18) in po novem MSRP 15. Izvedbo simulacije smo si olajšali z razvojem lastne aplikacije, ki nam samodejno izračuna in razporedi prihodke po MSRP 15 in jih primerja z MRS 18. Rezultate izriše tudi grafično. Na podlagi simulacije smo prišli do spoznanja, da bo MSRP 15 korenito spremenil prihodke v telekomunikacijski panogi ter da bo prehod na MSRP 15 povezan z visokimi stroški, predvsem iz vidika informacijskih tehnologij in potrebnega dela zaposlenih na računovodskem področju. Revenue is one of the most important factors in determining the success of a company. Because of limited guidance in current revenue standards, the boards IASB and FASB decided back in year 2002 to change the requirements for recognising revenue. In May 2014 the boards issued new standard IFRS 15 – Revenue from Contracts with Customers. IFRS 15 sets out some novelties in recognizing revenue, which will have to be applied by companies which prepare their consolidated financial statements under IFRS. Most important novelty is the five-step model framework, which is the new way of recognising revenue. IFRS 15 is effective from 1.1.2018 and will be required for use in EU if endorsed by European Commission. The impact of IFRS 15 will vary by industry. It is expected that industries, which bundle goods and services, such as telecommunications and high tech companies, will most likely be impacted to a greater extent. Because of the expected high costs and high amounts of work to be done, first impresssions were mixed. Telecoms campaigned against the new standards, because some of the revenue will have to be allocated to subsidized equipment and therefore the revenue reporting patterns will change. Some companies didn't wait until effective date and adopted IFRS 15 early. Based on data available online, we did simulation under current guidance (IAS 18) and under IFRS 15. To perform simulation easily, we developed a computer application, which automates calculations and allocation of revenue under IFRS 15 and compares them to IAS 18. Results are also presented graphically. Based on the simulation, we have come to conclusion that IFRS 15 is going to radically change revenue in the telecommunications and that the transition to IFRS 15 will require heavy investments in IT systems and will require lots of manual work in the accounting field. MSRP 15 prihodki telekomunikacije subvencionirana oprema stroški informacijskih tehnologij IFRS 15 revenue telecommunications subsidized equipment IT costs true true false [G. Kovačec] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-18 00:02:46 2016-06-17 09:31:41 2022-06-16 03:08:21 2019-07-11 10:38:09 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12333852 URN:SI:UM:DK:GXSSZWHY UN_Kovacec_Gregor_2016.pdf UN_Kovacec_Gregor_2016.pdf 1 F9D890534BA3949252E44AC9AB9760C1 f1cb5f6d791f5e7ae85193baf230625b058e300f2ad84cd00931527ccf0b0266 8a40d925-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=92568 Ekonomsko-poslovna fakulteta 0 0 0