TFL Vsebine / Revija SIR*IUS

Public consultation on the draft SAS 36: feedback, refinements and clarifications

V javni razpravi o predlogu Slovenskega računovodskega standarda (SRS) 36 – Računovodske rešitve za določene uporabnike enotnega kontnega načrta – pravne osebe javnega prava so bila odprta številna vprašanja o posameznih računovodskih rešitvah ter izhodiščih in ustroju standarda. V prispevku so predstavljeni najpomembnejši odzivi in njihov vpliv na končno oblikovanje predloga standarda. Vsebinsko so bile spremenjene oziroma dopolnjene rešitve glede sredstev v uporabi, začetnega vrednotenja doniranih sredstev in oslabitve sredstev za izvajanje javne službe. Rešitve glede ustroja standarda, pripoznavanja sredstev v upravljanju, amortizacije, stroškov po začetnem pripoznanju, prodaje in druge odtujitve sredstev, najemov ter vrednotenja zalog pa so bile kljub pomislekom, izraženim v javni razpravi, po ponovni proučitvi ohranjene.

In the public debate on the proposal for Slovenian Accounting Standard (SAS) 36 – Accounting solutions for certain users of the uniform chart of accounts – public law entities – numerous questions were raised about individual accounting solutions, and the postulates and structure of the standard. The paper presents the most important feedbacks and their impact on the final design of the proposed standard. The solutions regarding assets in use, the initial valuation of donated assets, and the impairment of assets for the provision of public services were substantively changed or refined. After re-examination, the solutions regarding the structure of the standard, recognition of assets under management, depreciation, costs after initial recognition, sales and other disposals of assets, leases and valuation of inventories were retained despite concerns expressed in the public debate.