TFL Vsebine / Revija SIR*IUS

Recognition of revenue according to the stage of completion

Pripoznavanje prihodkov je z zadnjo spremembo računovodskih standardov iz leta 2019 postalo izredno zapleteno. Čeprav se je na prvi pogled zdelo, da v standardu ni večjih sprememb, se po petih letih od začetka veljavnosti še vedno postavljajo vprašanja in dileme glede pravilne računovodske obravnave. Ena izmed njih je presoja, ali organizacija prihodke pripoznava postopoma ali v trenutku. Pravila so za vse organizacije, ne glede na to, v kateri dejavnosti poslujejo, enaka. A se v nekaterih bolj kot v drugih pojavljajo specifične oblike nabavno-prodajnih poslov, ki zahtevajo temeljito presojo. Take so denimo pogodbe s kupci o proizvodnji delov po meri, pogodbe o izdelavi orodij, uporabljenih v postopkih proizvodnje, in podobno.

Revenue recognition has become extremely complicated with the latest change in accounting standards in 2019. Although at first glance it seemed that the standard did not contain major changes, five years after the transition, there are still questions and dilemmas regarding correct accounting treatment. One of these is assessment of whether the performance obligations meet the criteria for recognizing revenues over time rather than at the point in time. The accounting treatments are the same for all entities, regardless of their activity. But in some, more than in others, there are specific forms of purchase-sale agreements that require a thorough assessment. Such are, for example, contracts with customers on the production of custom-made parts, contracts on the manufacture of tools used in the production, and the like.