TFL Vsebine / Revija SIR*IUS

Accounting for borrowing costs (Part 1)

V prispevku so sistematično in celovito predstavljena in pojasnjena 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. Zaradi obsežnosti je prispevek objavljen v dveh delih. Pričujoči je tako prvi del, ki mu bo v prihodnji številki sledil še drugi. Vsebine, obravnavane v prvem delu, so: (1) področje uporabe, (2) opredelitev stroškov izposojanja, ki jih je dopustno ali treba usredstvovati v nabavni ali stroškovni vrednosti sredstev, ter (3) opredelitev sredstev v pripravi, v nabavni ali stroškovni vrednosti, ki jih je dopustno ali treba usredstvovati kot stroške izposojanja. Opozorimo tudi na nekatere razlike v rešitvah računovodenja stroškov izposojanja po SRS-jih in MSRP-jih.

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, comprehensive and systematic analysis of the provisions contained in both Slovenian Accounting Standards and Financial Reporting Standards regarding the accounting for borrowing costs was performed, and the most common questions and dilemmas related to their application were addressed. Due to the extensive nature of the topic, it will be presented in two parts, the first part in the current article and with the second part to follow in the next issue. The topics covered in the first part include: (1) the scope of application, (2) the definition of borrowing costs that may or need be capitalized, and (3) the definition of qualifying assets, for which borrowing costs can be capitalized. The paper also highlights some differences in the accounting treatment of borrowing costs according to Slovenian Accounting standards and International Financial Reporting Standards.