TFL Vsebine / Revija Poslovodno računovodstvo

Organizacije, ki uporabljajo Mednarodne standarde računovodskega poročanja, bodo od 1. januarja 2018 dalje upoštevale rešitve, ki jih predstavlja MSRP 9. MSRP 9 obravnava razvrščanje in merjenje finančnih instrumentov ter uvaja nov model slabitev, ki temelji na pričakovanih kreditnih izgubah. Organizacije bodo na podlagi v naprej določenega poslovnega modela razvrstile finančne instrumente v dve kategoriji merjenja in sicer po odplačni ali pošteni vrednosti. Za vse finančne instrumente, ki se merijo po odplačni vrednosti ali po pošteni vrednosti preko drugega vseobsegajočega donosa, je treba oblikovati dodatne rezervacije za morebitne kreditne izgube v prihodnosti. MSRP 9 spreminja procese, vpliva na sprejemanje odločitev in pomembno vpliva na računovodske izkaze

From the 1st of January 2018 all the organizations that use International financial reporting standards, have to implement a solution of IFRS 9. IFRS 9 introduces the classification and measurement of financial instruments and a new model of impairment, which is based on the expected credit losses. The financial instruments are classified in two categories of measurement which are amortized cost or fair value. Classification depends on selected business model and cash flows of the financial instrument. For all financial instruments which are measured at amortized cost or at fair value through other comprehensive income, the organization recognizes additional provisions for possible credit losses in the future. IFRS 9 changes the processes, decision-making and have a significant effect on the financial statements.