TFL Vsebine / Revija SIR*IUS

Correction of material prior period errors in accounting and tax reports

V članku obravnavamo računovodski in davčni vidik popravka napak iz preteklih let, pri čemer smo se osredotočili na praktične primere. Računovodsko napako moramo ločiti od spremembe računovodske ocene ali od spremembe računovodske usmeritve. Če je le mogoče, moramo napako popraviti v računovodskih izkazih tistega obdobja, v katerem se je zgodila, in tako zagotoviti, da so tudi primerljivi računovodski izkazi sestavljeni tako, kot da do napake ne bi prišlo. Na ta način zagotovimo tudi spoštovanje računovodske predpostavke strogega upoštevanja nastanka poslovnega dogodka in učinke napake popravimo takrat, ko je napačno obravnavan poslovni dogodek vplival tudi na druge računovodske kategorije. Pri odpravljanju davčnih učinkov napak pa moramo slediti predpisom v materialni in postopkovni davčni zakonodaji.

Errors result from the misapplication of policies or the misinterpretation of facts and circumstances existing at the reporting date. An accounting error is to differentiate from a change in accounting estimate or a change in accounting policy. The correction of a material prior period error shall be made retrospectively in the first set of financial statements by restating the comparative amounts for the prior period in which the error occurred, unless this is impracticable. In this way, the accounting assumption of the occurrence of business event is observed and error effects are corrected at the time when they had impact on other accounting categories. Tax reports should be corrected pursuant to the tax material and process law.