TFL Vsebine / Revija SIR*IUS

Accounting for discounts and price concessions using new MSRP 15 (1st part)

Prvega januarja letos je začel veljati novi Mednarodni standard računovodskega poročanja MSRP 15 – Prihodki iz pogodb s kupci, ki v računovodenje prihodkov prinaša precej pomembnih novosti. Ker se kar nekaj novosti nanaša tudi na računovodenje popustov, ki jih podjetja odobravajo svojim kupcem, v prispevku podrobno in s praktičnimi primeri predstavljamo, kako je treba po novem računovoditi popuste, da bo to skladno z zahtevami novega standarda. Zaradi obsežnosti tematike smo prispevek zasnovali v dveh delih, pri čemer se v prvem delu osredotočamo predvsem na računovodenje pogodb s tako imenovanimi sprotnimi/tekočimi in (pričakovanimi/načrtovanimi) naknadnimi popusti, medtem ko bo drugi del v celoti namenjen predstavitvi postopkov in metod računovodenja pogodb z vključenimi obljubami popustov za dodatno blago in/ali storitve, kot so opredeljene v MSRP 15.B39–15.B41.

On 1 January this year, the new International Financial Reporting Standard IFRS 15, Revenue from Contracts with Customers, became effective, introducing many important changes into the existing practices of revenue recognition and accounting. Many of important changes relate also to the accounting of discounts and price concessions that companies frequently grant to their customers. In the paper, we systematically and in detail explain the main changes in this respect, including practical examples how correctly to account for discounts and price concessions according to the new standard. Because of the extensiveness of the topic, it is presented in two parts. While the first part is mainly focussed on the methods and procedures of accounting for contracts with present/current and (expected/planned) subsequent discounts and price concessions, the second part will be completely dedicated to the methods and procedures of accounting for contracts with promises of discounts for additional goods and/or services as defined by the IFRS sections 15.B39 – 15.B41.