20.500.12556/DKUM-81924 Razumevanje razvojnih stroškov v slovenskih podjetjih Understanding of development costs in slovenian companies Vlaganja v raziskave in razvoj postajajo vedno pomembnejši del poslovanja in predstavljajo dodano vrednost za podjetja. Izdatke za raziskave in razvoj lahko v letu, ko so nastali, v določenih okoliščinah pripoznamo kot sredstvo in jih nato amortiziramo. Druga možnost je, da nastale stroške z razvojem pripoznamo kot stroške obdobja in jih vključimo v izkaz poslovnega izida obdobja, ko so nastali izdatki. Vlaganja v razvoj prinašajo razne davčne ugodnosti za podjetja, zato je pomembno, da podjetja pravilno prikazujejo stroške razvoja. Računovodsko obravnavo raziskav in razvoja v Sloveniji opredeljujejo Mednarodni standardi računovodskega poročanja in Slovenski računovodski standardi, ki se glede usredstvenja razvojnih stroškov med sabo ne razlikujejo. Magistrsko delo razišče primere razumevanja stroškov raziskovanja in razvoja slovenskih podjetij X, Y in Z. V nalogi zaznamo precejšnja odstopanja glede razumevanja razvojnih stroškov med proučevanimi podjetji in da nekatera podjetja ne razločujejo ustrezno med stopnjo raziskovanja in stopnjo razvijanja. Izkaže se, da podjetja, ki so pod večjim nadzorom obvladujočih podjetij in se lahko pri računovodski obravnavi stroškov raziskav in razvoja opirajo na računovodske pravilnike obvladujočega podjetja, ustrezneje prikazujejo te stroške znotraj računovodskih postavk. Investments in research and development are becoming an increasingly important part of business and represent added value for companies both in terms of new ideas and the fact that costs incurred during the year from development can be recognized in the balance sheet and depreciated over several years. Alternatively, development costs incurred may be recognized as an expense in the period and included in the income statement in the period in which the expenditure is incurred. Investments in development bring various tax benefits to companies, so it is important that companies correctly show development costs. The accounting treatment of research and development in Slovenia is defined by International Financial Reporting Standards and Slovenian Accounting Standards, which do not differ in terms of capitalization of development costs. Understanding of the research and development costs will be presented in this paper on three Slovenian companies X, Y and Z. Through the paper we found significant differences in understanding the development costs between the observed companies and that some companies do not properly distinguish between research and development phase. It has also been shown that companies that are under more control of parent companies and can rely on the parent company's policies in the accounting treatment of research and development costs more appropriately reflect these costs within accounting items raziskave in razvoj usredstveni stroški neopredmetena sredstva računovodske usmeritve SRS 2 MSRP 38 Research and development capitalised costs intangible assets accounting policy SRS 2 IFRS 38 true true false A, Kvas Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-06-19 14:01:59 2022-10-07 11:57:54 2022-10-08 03:16:05 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.47 124703491 MAG_Kvas_Ana_2022.pdf MAG_Kvas_Ana_2022.pdf 1 32DF91177D8C561990E8D8C81D0CED2B 3d0a3cca4ccd5e3b88b42b1040ba04cc095f385a57fd68a4fdb7a69cf0a4e8d2 5cc59729-32d7-11ed-9b90-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=162466 Ekonomsko-poslovna fakulteta 0 0 0