TFL Vsebine / Revija SIR*IUS

Accounting for borrowing costs (Part 2)

V prispevku so sistematično in celovito obravnavana 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. Gre za nadaljevanje prispevka, objavljenega v prejšnji številki, v naslednji številki pa bo sledil še tretji del. V pričujočem prispevku obravnavamo naslednje vsebine: (1) obdobje usredstvovanja stroškov izposojanja, (2) začasna prekinitev usredstvovanja stroškov izposojanja in (3) razdelitev stroškov izposojanja, ki so skupni več ločenim sredstvom v pripravi.

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 and systematic analysis of the provisions in the Slovenian Accounting Standards and International Financial Reporting Standards regarding the accounting for borrowing costs was performed, and the most common questions and dilemmas related to their application were addressed. It is the sequal of the first article on the topic presented in the previous issue. It covers the following issues: (1) period of the borrowing costs capitalisation, (2) temporary suspension of the borrowing costs capitalisation, and (3) allocation of the joint borrowing costs. Third part will follow in the next issue.