TFL Vsebine / Revija SIR*IUS

Services completed but not yet accepted by the customer – how to recognize them?

Z gospodarskim razvojem se povečuje pomen storitvenih organizacij, ki nudijo čedalje kompleksnejše storitve: veliko jih je lahko izdelanih kjer koli na svetu, kupec pa jih lahko prevzame kadar koli in kjer koli jih potrebuje. Prispevek obravnava pogoje za pripoznanje dokončanih, vendar še ne prevzetih (potrjenih) storitev od kupca v okviru zalog nedokončane proizvodnje, njihovo merjenje ter pogoje za odpravo pripoznanja. Posebna pozornost je namenjena tudi utemeljitvi, zakaj teh storitev ni mogoče evidentirati med aktivnimi časovnimi razmejitvami, kot se pogosto predlaga v luči zadnjih sprememb MRS 2, ki ureja evidentiranje zalog.

Economic development enables service providers to offer ever-more complex services: those services can be produced anywhere in the world, and can be transferred to customer whenever and wherever needed. The article presents the conditions for recognition of completed however not yet accepted services as work-in-process inventory, the measurement, and the derecognition criteria. Special attention is paid to the justification of why these services cannot be recognized as so-called accrued and deferred asset items, which is often proposed in the light of recent amendments to IAS-2 which regulates the recording of inventories.