TFL Vsebine / Revija SIR*IUS

SRS 15 (2019) – Key changes in revenue accounting

V prispevku predstavljamo in analiziramo nekatere najpomembnejše spremembe, ki jih v računovodenje prihodkov prinaša predlog prenove SRS 15 – Prihodki, v primerjavi s trenutno veljavnimi rešitvami v SRS 15 (2016). Kot razkriva naša analiza, v večini primerov spremembe niso tako radikalne, kot se morda zdi na prvi pogled, ampak gre v glavnem za nadgradnjo in podrobnejšo vsebinsko opredelitev rešitev oz. zamisli, ki so v veliki meri že v obstoječem SRS 15 (2016). Deloma je to zagotovo tudi zato, ker je bila večina novih konceptov v MSRP 15 (Prihodki iz pogodb s kupci) upoštevana že ob pripravi SRS 15 (2016), ko je bil novi MSRP 15 še v fazi javne obravnave. Nekaj začetne zmede zato lahko povzročijo predvsem številne terminološke novosti, ki pa so v glavnem posledica uskladitve s terminologijo v novem MSRP 15.

The paper presents and analyses the key proposed changes of SRS 15 – Revenues in comparison to the existing SRS 15 (2016) solutions. As our analysis reveals, in most cases changes are much less radical, as it seems at first glance, and are mainly in a form of an upgrade and a more detailed determination of solutions and ideas, already present in the current SRS 15 (2016). At least partially, this is a consequence of the fact, that many of the new concepts and ideas of IFRS 15 (Revenues from contracts with customers) were already incorporated in SRS 15 (2016) while IFRS 15 was still in the phase of public debate. Some initial confusion can be expected because of changes in terminology, but once learned, new terminology becomes logical and in most cases more understandable than the old one.