natgillin/translations-raw huggingface dataset:
Under IFRS 15, revenue is recognised when (or as) an entity satisfies a performance obligation by transferring a promised good or service to a customer in an amount that reflects the consideration to which the entity expects to be entitled.
V skladu z MSRP 15 se prihodki pripoznajo, ko podjetje izpolni (oz. izpolnjuje) izvršitveno obvezo, tako da prenese obljubljeno blago ali storitev kupcu.
IFRS 9 Financial Instruments (November 2009)
Pripozna se znesek, ki odraža nadomestilo, do katerega je podjetje po pričakovanju upravičeno.
Paragraphs 3.1.1, 5.1.1 and 5.4.5 are amended and paragraphs 5.1.2, 5.4.1 A and 8.1.5 are added.
MSRP 9 – Finančni instrumenti (november 2009)
INITIAL RECOGNITION OF FINANCIAL ASSETS
, 5.1.1. in 5.4.5. člen se spremenijo in dodajo se 5.1.2., 5.4.1A. in 8.1.5. člen.
An entity shall recognise a financial asset in its statement of financial position when, and only when, the entity becomes party to the contractual provisions of the instrument (see paragraphs AG34 and AG35 of IAS 39).
ZAČETNO PRIPOZNANJE FINANČNIH SREDSTEV
When an entity first recognises a financial asset, it shall classify it in accordance with paragraphs 4.1–4.5 and measure it in accordance with paragraphs 5.1.1-5.1.2.
Podjetje pripozna finančno sredstvo v izkazu finančnega položaja samo, če postane stranka v pogodbenih določbah instrumenta (glej AG34. in AG35. člen MRS 39).
INITIAL MEASUREMENT
Ko podjetje prvič pripozna finančno sredstvo, ga razvrsti v skladu s 4.1–4.5. členom ter meri v skladu s 5.1.1-5.1.2. členom.
Except for trade receivables within the scope of paragraph 5.1.2, at initial recognition, an entity shall measure a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset.
ZAČETNO MERJENJE
Notwithstanding the requirement in paragraph 5.1.1, at initial recognition, an entity shall measure trade receivables that do not have a significant financing component (determined in accordance with IFRS 15 Revenue from Contracts with Customers) at their transaction price (as defined in IFRS 15).
Razen terjatev do kupcev, ki jih zajema 5.1.2. člen, mora podjetje pri začetnem pripoznanju finančno sredstvo izmeriti po njegovi pošteni vrednosti in, če gre za finančno sredstvo, ki ni izmerjeno po pošteni vrednosti prek poslovnega izida, prišteti transakcijske stroške, ki neposredno izhajajo iz pridobitve finančnega sredstva.
GAINS AND LOSSES
Ne glede na zahtevo v 5.1.1. členu mora podjetje ob začetnem pripoznanju terjatve do kupcev, ki nimajo pomembne sestavine financiranja (to se določi v skladu z MSRP 15 – Prihodki iz pogodb s kupci), meriti po transakcijski ceni (kot je opredeljena v MSRP 15).
A Dividends are recognised in profit or loss only when:
DOBIČKI IN IZGUBE
the entity's right to receive payment of the dividend is established;
A Dividende se v poslovnem izidu pripoznajo samo:
it is probable that the economic benefits associated with the dividend will flow to the entity; and
ob vzpostavitvi pravice podjetja do izplačila dividende;
the amount of the dividend can be measured reliably.
če je verjetno, da bodo gospodarske koristi, povezane z dividendo, pritekale v podjetje; in
Investments in equity instruments
če je znesek dividende mogoče zanesljivo izmeriti.
If an entity makes the election in paragraph 5.4.4, it shall recognise in profit or loss dividends from that investment in accordance with paragraph 5.4.1 A.
Naložbe v kapitalske instrumente
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 3.1.1, 5.1.1, 5.4.5 and B5.12 and deleted paragraph C16 and its related heading.
Če se podjetje odloči za možnost iz 5.4.4. člena, v poslovnem izidu pripozna dividende iz navedene naložbe v skladu s 5.4.1.A členom.
In Appendix A, a definition is added.
V Prilogi A se doda opredelitev.
dividends
dividende
Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital.
Razdelitve dobičkov imetnikom kapitalskih instrumentov sorazmerno z njihovimi deleži v posameznih skupinah kapitala.
In Appendix B, paragraph B5.12 is amended.
V Prilogi B se spremeni B5.12. člen.
Paragraph 5.4.4 permits an entity to make an irrevocable election to present in other comprehensive income changes in the fair value of an investment in an equity instrument that is not held for trading.
V skladu s 5.4.4. členom se lahko podjetje nepreklicno odloči, da bo spremembe poštene vrednosti naložbe v kapitalski instrument, ki ni v posesti za trgovanje, predstavljalo v drugem vseobsegajočem donosu.
This election is made on an instrument-by-instrument (ie share-by-share) basis.
Ta odločitev se sprejme posamično za vsak instrument (tj. posamezno delnico) posebej.
Amounts presented in other comprehensive income shall not be subsequently transferred to profit or loss.
Zneski, predstavljeni v drugem vseobsegajočem donosu, se ne smejo naknadno prenesti v poslovni izid.
However, the entity may transfer the cumulative gain or loss within equity.
Vendar lahko podjetje prenese kumulativni dobiček ali izgubo znotraj lastniškega kapitala.
Dividends on such investments are recognised in profit or loss in accordance with paragraph 5.4.5 unless the dividend clearly represents a recovery of part of the cost of the investment.
Dividende od takih naložb se pripoznajo v poslovnem izidu v skladu s 5.4.5. členom, razen če dividenda očitno predstavlja povračilo dela nabavne vrednosti naložbe.
In Appendix C, paragraph C16 and its related heading are deleted.
V Prilogi C se izbrišeta C16. člen in zadevni naslov.
IFRS 9 Financial Instruments (October 2010)
MSRP 9 – Finančni instrumenti (oktober 2010)
Paragraphs 3.1.1, 4.2.1, 5.1.1, 5.2.1 and 5.7.6 are amended and paragraphs 5.1.3, 5.7.1 A and 7.1.4 are added.
, 4.2.1., 5.1.1., 5.2.1. in 5.7.6. člen se spremenijo in dodajo 5.1.3., 5.7.1.A in 7.1.4. člen.
INITIAL RECOGNITION
ZAČETNO PRIPOZNANJE
An entity shall recognise a financial asset or financial liability in its statement of financial position when, and only when, the entity becomes party to the contractual provisions of the instrument (see paragraphs B3.1.1 and B3.1.2).
Podjetje pripozna finančno sredstvo ali finančno obveznost v izkazu finančnega položaja samo, če postane stranka v pogodbenih določbah finančnega instrumenta (glej B3.1.1. in B3.1.2. člen).
When an entity first recognises a financial asset, it shall classify it in accordance with paragraphs 4.1.1–4.1.5 and measure it in accordance with paragraphs 5.1.1–5.1.3.
Ko podjetje prvič pripozna finančno sredstvo, ga razvrsti v skladu s 4.1.1.–4.1.5. členom in meri v skladu s 5.1.1.–5.1.3. členom.
When an entity first recognises a financial liability, it shall classify it in accordance with paragraphs 4.2.1 and 4.2.2 and measure it in accordance with paragraph 5.1.1.
Ko podjetje prvič pripozna finančno obveznost, jo razvrsti v skladu s 4.2.1. in 4.1.2. členom in meri v skladu s 5.1.1. členom.
CLASSIFICATION OF FINANCIAL LIABILITIES
RAZVRSTITEV FINANČNIH OBVEZNOSTI
An entity shall classify all financial liabilities as subsequently measured at amortised cost using the effective interest method, except for:
Podjetje mora vse finančne obveznosti razvrstiti kot pozneje merjene po odplačni vrednosti z uporabo metode efektivnih obresti, razen:
financial guarantee contracts as defined in Appendix A. After initial recognition, an issuer of such a contract shall (unless paragraph 4.2.1(a) or (b) applies) subsequently measure it at the higher of:
pogodb o finančnem poroštvu kot so opredeljene v Prilogi A. Po začetnem pripoznanju mora izdajatelj tako pogodbo (razen če se uporablja 4.2.1.(a) ali (b) člen) pozneje meriti po višji od naslednjih vrednosti:
the amount determined in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets and
znesku, določenem v skladu z MRS 37 – Rezervacije, pogojne obveznosti in pogojna sredstva, ali
the amount initially recognised (see paragraph 5.1.1) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15 Revenue from Contracts with Customers.
prvotno pripoznanem znesku (glej 5.1.1. člen), od katerega se po potrebi odšteje kumulativni znesek prihodkov, pripoznanih v skladu z načeli MSRP 15 – Prihodki iz pogodb s kupci;
commitments to provide a loan at a below-market interest rate.
zavez za zagotovitev posojila po obrestni meri, ki je nižja od tržne obrestne mere.
After initial recognition, an issuer of such a commitment shall (unless paragraph 4.2.1(a) applies) subsequently measure it at the higher of:
Izdajatelj take zaveze jo mora (razen če se uporablja 4.2.1.(a) člen) po začetnem pripoznanju meriti po višjem od naslednjih zneskov:
the amount determined in accordance with IAS 37 and
znesku, določenem v skladu z MRS 37, ali
the amount initially recognised (see paragraph 5.1.1) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.
prvotno pripoznanem znesku (glej 5.1.1. člen), od katerega se po potrebi odšteje kumulativni znesek prihodkov, pripoznanih v skladu z načeli MSRP 15;
Except for trade receivables within the scope of paragraph 5.1.3, at initial recognition, an entity shall measure a financial asset or financial liability at its fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability.
Razen terjatev do kupcev, ki jih zajema 5.1.3. člen, mora podjetje pri začetnem pripoznanju finančno sredstvo ali finančno obveznost izmeriti po pošteni vrednosti in, če gre za finančno sredstvo ali finančno obveznost, ki ni izmerjena po pošteni vrednosti prek poslovnega izida, prišteti ali odšteti tudi transakcijske stroške, ki neposredno izhajajo iz prevzema ali izdaje finančnega sredstva ali finančne obveznosti.
Notwithstanding the requirement in paragraph 5.1.1, at initial recognition, an entity shall measure trade receivables that do not have a significant financing component (determined in accordance with IFRS 15) at their transaction price (as defined in IFRS 15).
Ne glede na zahtevo v 5.1.1. členu mora podjetje ob začetnem pripoznanju terjatve do kupcev, ki nimajo pomembne sestavine financiranja (to se določi v skladu z MSRP 15), meriti po transakcijski ceni (kot je opredeljena v MSRP 15).
SUBSEQUENT MEASUREMENT OF FINANCIAL ASSETS
POZNEJŠE MERJENJE FINANČNIH SREDSTEV
After initial recognition, an entity shall measure a financial asset in accordance with paragraphs 4.1.1–4.1.5 at fair value or amortised cost (see paragraphs 9 and AG5–AG8C of IAS 39).
Po začetnem pripoznanju mora podjetje meriti finančno sredstvo v skladu s 4.1.1.–4.1.5. členom po pošteni vrednosti ali odplačni vrednosti (glej 9. člen in AG5.–AG8.C člen MRS 39).
If an entity makes the election in paragraph 5.7.5, it shall recognise in profit or loss dividends from that investment in accordance with paragraph 5.7.1 A.
Če se podjetje odloči za možnost iz 5.7.5. člena, v poslovnem izidu pripozna dividende iz navedene naložbe v skladu s 5.7.1.A členom.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 3.1.1, 4.2.1, 5.1.1, 5.2.1, 5.7.6, B3.2.13, B5.7.1, C5 and C42 and deleted paragraph C16 and its related heading.
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, so bili spremenjeni 3.1.1., 4.2.1., 5.1.1., 5.2.1., 5.7.6., B3.2.13., B5.7.1., C5. in C42. člen ter izbrisana C16. člen in zadevni naslov.
In Appendix B, paragraphs B3.2.13 and B5.7.1 are amended.
Nadaljujoča se vpletenost v prenesenih sredstvih
Continuing involvement in transferred assets
V nadaljevanju so predstavljeni primeri, kako podjetje meri preneseno sredstvo in povezano obveznost v skladu s 3.2.16. členom.
The following are examples of how an entity measures a transferred asset and the associated liability under paragraph 3.2.16.
Vsa sredstva
All assets
Če jamstvo, ki ga da podjetje za izgube zaradi neplačila iz prenesenega sredstva, preprečuje odpravo pripoznanja prenesenega sredstva v obsegu nadaljnje udeležbe, se preneseno sredstvo izmeri na dan prenosa po nižji od naslednjih vrednosti: (i) knjigovodski vrednosti sredstva ali (ii) največji vrednosti prejetega nadomestila pri prenosu, ki ga bo podjetje morda moralo vrniti („znesek jamstva“).
If a guarantee provided by an entity to pay for default losses on a transferred asset prevents the transferred asset from being derecognised to the extent of the continuing involvement, the transferred asset at the date of the transfer is measured at the lower of (i) the carrying amount of the asset and (ii) the maximum amount of the consideration received in the transfer that the entity could be required to repay (‘the guarantee amount’).
Povezana obveznost se na začetku meri v znesku jamstva, ki se mu prišteje poštena vrednost jamstva (ki je običajno prejeto nadomestilo za jamstvo).
The associated liability is initially measured at the guarantee amount plus the fair value of the guarantee (which is normally the consideration received for the guarantee).
Pozneje se začetna poštena vrednost jamstva pripozna v poslovnem izidu, (medtem) ko je obveznost izpolnjena (v skladu z načeli MSRP 15), knjigovodska vrednost sredstva pa se zmanjša za morebitne izgube zaradi oslabitve.
Subsequently, the initial fair value of the guarantee is recognised in profit or loss when (or as) the obligation is satisfied (in accordance with the principles of IFRS 15) and the carrying value of the asset is reduced by any impairment losses.
Dobički in izgube (oddelek 5.7)
Gains and losses (section 5.7)
V skladu s 5.7.5. členom se lahko podjetje nepreklicno odloči, da bo spremembe poštene vrednosti naložbe v kapitalski instrument, ki ni v posesti za trgovanje, predstavljalo v drugem vseobsegajočem donosu.
Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income changes in the fair value of an investment in an equity instrument that is not held for trading.
Dividende od takih naložb se pripoznajo v poslovnem izidu v skladu s 5.7.6. členom, razen če dividenda očitno predstavlja povračilo dela nabavne vrednosti naložbe.
Dividends on such investments are recognised in profit or loss in accordance with paragraph 5.7.6 unless the dividend clearly represents a recovery of part of the cost of the investment.
V Prilogi C se spremenita C5. in C42. člen.
In Appendix C, paragraphs C5 and C42 are amended.
člen in zadevni naslov se izbrišeta.
Paragraph C16 and its related heading are deleted.
C5 16., 42., 53., 56. in 58.(b) člen se spremenijo, kot sledi, 64.A člen se izbriše in doda se 64.D člen:
C5 Paragraphs 16, 42, 53, 56 and 58(b) are amended to read as follows, paragraph 64A is deleted and paragraph 64D is added:
56 Po začetnem pripoznanju in dokler obveznost ni poravnana, razveljavljena ali zastarana, prevzemnik meri pogojno obveznost, pripoznano v poslovni združitvi, po višjem od naslednjih zneskov:
56 After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability recognised in a business combination at the higher of:
Ta zahteva ne velja za pogodbe, obračunane v skladu z MSRP 9.
This requirement does not apply to contracts accounted for in accordance with IFRS 9.
MRS 39 – Finančni instrumenti: Pripoznavanje in merjenje
IAS 39 Financial Instruments: Recognition and Measurement
C42 V Prilogi A se AG3.–AG4. člen spremenita, kot sledi:
C42 In Appendix A, paragraphs AG3–AG4 are amended to read as follows:
Pogodbe o finančnem poroštvu so lahko sklenjene v različnih pravnih oblikah, kot je […]
Financial guarantee contracts may have various legal forms, such as …
[…] jo izdajatelj izmeri po višjem od naslednjih zneskov:
the issuer measures it at the higher of:
znesku, določenem v skladu z MRS 37, ali
the amount determined in accordance with IAS 37; and
začetno pripoznanem znesku, od katerega se po potrebi odšteje kumulativni znesek prihodkov, pripoznanih v skladu z načeli MSRP 15 (glej 4.2.1.(c) člen MSRP 9).
the amount initially recognised less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15 (see paragraph 4.2.1(c) of IFRS 9).
MSRP 9 – Finančni instrumenti (obračunavanje varovanja pred tveganjem in spremembe MSRP 9, MSRP 7 in MRS 39) [1]
IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) [1]
Spremeni se 5.2.1 člen.
Paragraph 5.2.1 is amended.
V Prilogi C se spremenita C5. in C38. člen.
In Appendix C, paragraphs C5 and C38 are amended.
člen in zadevni naslov se izbrišeta.
Paragraph C21 and its related heading are deleted.
C5 16., 42., 53., 56. in 58.(b) člen se spremenijo, kot sledi, 64.A in 64.D člen se izbrišeta in doda se 64.H člen:
C5 Paragraphs 16, 42, 53, 56 and 58(b) are amended to read as follows, paragraphs 64A and 64D are deleted and paragraph 64H is added:
C38 V Prilogi A se AG3.–AG4. člen spremenita, kot sledi:
C38 In Appendix A, paragraphs AG3–AG4 are amended to read as follows:
MRS 1 – Predstavljanje računovodskih izkazov
IAS 1 Presentation of Financial Statements
Spremeni se 34. člen in doda 139.N člen.
Paragraph 34 is amended and paragraph 139N is added.
Pobotanje
Offsetting
MSRP 15 – Prihodki iz pogodb s kupci zahteva, da podjetje meri prihodke iz pogodb s kupci po znesku nadomestila, za katerega pričakuje, da bo do njega upravičeno v zameno za prenos obljubljenega blaga ali storitev.
IFRS 15 Revenue from Contracts with Customers requires an entity to measure revenue from contracts with customers at the amount of consideration to which the entity expects to be entitled in exchange for transferring promised goods or services.
Na primer, znesek pripoznanih prihodkov odraža vse trgovinske in količinske popuste, ki jih podjetje dovoljuje.
For example, the amount of revenue recognised reflects any trade discounts and volume rebates the entity allows.
Podjetje pri svojem rednem delovanju izvaja druge transakcije, ki ne ustvarjajo prihodkov, vendar spadajo h glavnim aktivnostim, ki ustvarjajo prihodke.
An entity undertakes, in the course of its ordinary activities, other transactions that do not generate revenue but are incidental to the main revenue-generating activities.
Podjetje predstavi posledice takih transakcij, če taka predstavitev odseva vsebino transakcije ali drugega poslovnega dogodka, s pobotanjem dohodkov z ustreznimi odhodki, ki so nastali pri isti transakciji.
An entity presents the results of such transactions, when this presentation reflects the substance of the transaction or other event, by netting any income with related expenses arising on the same transaction.
Na primer:
For example:
podjetje predstavi dobičke in izgube pri odtujitvi nekratkoročnih sredstev, tudi finančnih naložb in poslovnih sredstev, tako da se od zneska nadomestila odštejejo knjigovodska vrednost sredstva in s tem povezani odhodki za prodajo, in
an entity presents gains and losses on the disposal of non-current assets, including investments and operating assets, by deducting from the amount of consideration on disposal the carrying amount of the asset and related selling expenses; and
PREHOD IN DATUM ZAČETKA VELJAVNOSTI
TRANSITION AND EFFECTIVE DATE
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, je bil spremenjen 34. člen.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraph 34.
MRS 2 – Zaloge
IAS 2 Inventories
Spremenijo se 2., 8., 29. in 37. člen ter doda 40.E člen.
Paragraphs 2, 8, 29 and 37 are amended and paragraph 40E is added.
člen se izbriše.
Paragraph 19 is deleted.
Ta standard velja za vse zaloge z izjemo:
This Standard applies to all inventories, except:
[izbrisano]
[deleted]
OPREDELITVE POJMOV
DEFINITIONS
Zaloge obsegajo kupljeno trgovsko blago, namenjeno za nadaljnjo prodajo, na primer trgovsko blago, ki ga kupi trgovec na drobno in ga hrani za prodajo, ali nepremičnine, ki so namenjene nadaljnji prodaji.
Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale.
Zaloge obsegajo tudi dokončane proizvode ali proizvode v delu v podjetju in vključujejo materiale in zaloge, ki čakajo na porabo v proizvodnem procesu.
Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
Stroški, nastali zaradi izpolnjevanja pogodbe s kupcem, ki ne povzročijo nastanka zalog (ali sredstva iz področja uporabe drugega standarda) se obračunajo v skladu z MSRP 15 – Prihodki iz pogodb s kupci.
Costs incurred to fulfil a contract with a customer that do not give rise to inventories (or assets within the scope of another Standard) are accounted for in accordance with IFRS 15 Revenue from Contracts with Customers.
Čista iztržljiva vrednost
Net realisable value
Vrednost zalog se običajno odpiše na čisto iztržljivo vrednost za vsako posamezno postavko.
Inventories are usually written down to net realisable value item by item.
V nekaterih okoliščinah pa je to mogoče opraviti tudi po skupinah sorodnih ali povezanih postavk.
In some circumstances, however, it may be appropriate to group similar or related items.
To na primer mogoče, če so postavke zalog izdelki iste vrste, imajo enak namen ali končno uporabo, se proizvajajo ali prodajajo na istih geografskih območjih in jih praktično ni mogoče ovrednotiti ločeno od drugih postavk v tej liniji proizvodov.
This may be the case with items of inventory relating to the same product line that have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that product line.
Odpis vrednosti zalog na podlagi njihove razvrstitve, na primer dokončanih proizvodov ali vseh zalog v posameznem poslovnem segmentu, ni primeren.
It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular operating segment.
Informacija o knjigovodskih vrednostih v različnih razvrstitvah zalog in o obsegu sprememb teh sredstev je koristna za uporabnike računovodskih izkazov.
Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users.
Običajna je razvrstitev zalog na trgovsko blago, pomožni in osnovni material, nedokončano proizvodnjo in dokončane proizvode.
Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods.
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, so bili spremenjeni 2., 8., 29. in 37. člen ter izbrisan 19. člen.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 2, 8, 29 and 37 and deleted paragraph 19.
MRS 12 – Davek iz dobička
IAS 12 Income Taxes
Spremeni se 59. člen in doda 98.E člen.
Paragraph 59 is amended and paragraph 98E is added.
Postavke, pripoznane v poslovnem izidu
Items recognised in profit or loss
Večina odloženih obveznosti za davek in odloženih terjatev za davek nastane, ko se dohodki ali odhodki vključijo v računovodski dobiček enega obdobja in v obdavčljivi dobiček (davčno izgubo) drugega obdobja.
Most deferred tax liabilities and deferred tax assets arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period.
Tako nastali odloženi davek se pripozna v poslovnem izidu.
The resulting deferred tax is recognised in profit or loss.
Primeri so:
Examples are when:
prihodki od obresti, licenčnin ali dividend se prejemajo z zaostankom in se vključijo v računovodski dobiček v skladu z MSRP 15 – Prihodki iz pogodb s kupci, MRS 39 – Finančni instrumenti: Pripoznavanje in merjenje ali MSRP 9 – Finančni instrumenti, kot je ustrezno, vendar se vključijo v obdavčljivi dobiček (davčno izgubo) na podlagi plačil; in