natgillin/translations-raw huggingface dataset:
Expected cost plus a margin approach—an entity could forecast its expected costs of satisfying a performance obligation and then add an appropriate margin for that good or service.
metodo pričakovanih stroškov s pribitkom – podjetje bi lahko predvidelo svoje pričakovane stroške za izpolnitev izvršitvene obveze in nato dodalo ustrezen pribitek za to blago ali storitev;
Residual approach—an entity may estimate the stand-alone selling price by reference to the total transaction price less the sum of the observable stand-alone selling prices of other goods or services promised in the contract.
metodo preostanka – podjetje lahko oceni samostojno prodajno ceno glede na skupno ceno posla, zmanjšano za vsoto opaženih samostojnih prodajnih cen drugega blaga ali storitev, obljubljenih v pogodbi.
However, an entity may use a residual approach to estimate, in accordance with paragraph 78, the stand-alone selling price of a good or service only if one of the following criteria is met:
Vendar lahko podjetje uporabi metodo preostanka za oceno samostojne prodajne cene blaga ali storitve v skladu z 78. členom samo, če je izpolnjeno eno od naslednjih meril:
the entity sells the same good or service to different customers (at or near the same time) for a broad range of amounts (ie the selling price is highly variable because a representative stand-alone selling price is not discernible from past transactions or other observable evidence); or
podjetje prodaja isto blago ali storitev različnim kupcem (istočasno ali skoraj istočasno) za zelo različne zneske (tj. prodajna cena je zelo spremenljiva, ker reprezentativna samostojna prodajna cena ni razvidna iz preteklih transakcij ali drugih razpoložljivih dokazov), ali
the entity has not yet established a price for that good or service and the good or service has not previously been sold on a stand-alone basis (ie the selling price is uncertain).
podjetje za zadevno blago ali storitev še ni določilo cene, pri čemer se blago ali storitev doslej ni prodajala na samostojni osnovi (tj. prodajna cena je negotova).
A combination of methods may need to be used to estimate the stand-alone selling prices of the goods or services promised in the contract if two or more of those goods or services have highly variable or uncertain stand-alone selling prices.
Za oceno samostojne prodajne cene blaga ali storitev, obljubljenih v pogodbi, je morda treba uporabiti kombinacijo metod, če so samostojne prodajne cene dveh ali več enot tega blaga ali storitev zelo spremenljive ali negotove.
For example, an entity may use a residual approach to estimate the aggregate stand-alone selling price for those promised goods or services with highly variable or uncertain stand-alone selling prices and then use another method to estimate the stand-alone selling prices of the individual goods or services relative to that estimated aggregate stand-alone selling price determined by the residual approach.
Na primer, podjetje lahko uporabi metodo preostanka za oceno skupne samostojne prodajne cene za obljubljeno blago ali storitve z zelo spremenljivimi ali negotovimi samostojnimi prodajnimi cenami, nato pa uporabi drugo metodo za oceno samostojnih prodajnih cen posameznih enot blaga ali storitev glede na zadevno ocenjeno skupno samostojno prodajno ceno, določeno z metodo preostanka.
When an entity uses a combination of methods to estimate the stand-alone selling price of each promised good or service in the contract, the entity shall evaluate whether allocating the transaction price at those estimated stand-alone selling prices would be consistent with the allocation objective in paragraph 73 and the requirements for estimating stand-alone selling prices in paragraph 78.
Kadar podjetje za oceno samostojne prodajne cene posameznega obljubljenega blaga ali storitve v pogodbi uporablja kombinacijo metod, oceni, ali bi bila razporeditev transakcijske cene glede na te ocenjene samostojne prodajne cene skladna s ciljem razporeditve iz 73. člena in zahtevami za ocenjevanje samostojnih prodajnih cen iz 78. člena.
Allocation of a discount
Razporeditev popusta
A customer receives a discount for purchasing a bundle of goods or services if the sum of the stand-alone selling prices of those promised goods or services in the contract exceeds the promised consideration in a contract.
Kupec prejme popust za nakup skupine blaga ali storitev, če vsota samostojnih prodajnih cen tega v pogodbi obljubljenega blaga ali storitev presega v pogodbi obljubljeno nadomestilo.
Except when an entity has observable evidence in accordance with paragraph 82 that the entire discount relates to only one or more, but not all, performance obligations in a contract, the entity shall allocate a discount proportionately to all performance obligations in the contract.
Razen kadar ima podjetje na voljo dokaze v skladu z 82. členom, da se celotni popust nanaša le na eno ali več, vendar ne vse, izvršitvene obveze v pogodbi, razporedi popust sorazmerno na vse izvršitvene obveze v pogodbi.
The proportionate allocation of the discount in those circumstances is a consequence of the entity allocating the transaction price to each performance obligation on the basis of the relative stand-alone selling prices of the underlying distinct goods or services.
Sorazmerna razporeditev popusta v teh okoliščinah je posledica tega, da podjetje razporedi transakcijsko ceno vsaki izvršitveni obvezi na podlagi relativnih samostojnih prodajnih cen zadevnega ločenega blaga ali storitev.
An entity shall allocate a discount entirely to one or more, but not all, performance obligations in the contract if all of the following criteria are met:
Podjetje razporedi popust v celoti na eno ali več, vendar ne na vse, izvršitvene obveze v pogodbi, če so izpolnjena vsa naslednja merila:
the entity regularly sells each distinct good or service (or each bundle of distinct goods or services) in the contract on a stand-alone basis;
podjetje redno prodaja vsako ločeno blago ali storitev (ali vsako skupino ločenega blaga ali storitev) v pogodbi na samostojni osnovi,
the entity also regularly sells on a stand-alone basis a bundle (or bundles) of some of those distinct goods or services at a discount to the stand-alone selling prices of the goods or services in each bundle; and
podjetje na samostojni osnovi tudi redno prodaja skupino (ali skupine) nekaterih enot tega ločenega blaga ali storitev s popustom glede na samostojne prodajne cene blaga ali storitev v posamezni skupini in
the discount attributable to each bundle of goods or services described in paragraph 82(b) is substantially the same as the discount in the contract and an analysis of the goods or services in each bundle provides observable evidence of the performance obligation (or performance obligations) to which the entire discount in the contract belongs.
popust, ki se dodeli vsaki skupini blaga ali storitev in je opisan v 82.(b) členu, je v bistvu enak kot popust v pogodbi, analiza blaga ali storitev v posamezni skupini pa zagotavlja vidne dokaze glede izvršitvene obveze (ali obvez), na katero se nanaša celoten popust v pogodbi.
If a discount is allocated entirely to one or more performance obligations in the contract in accordance with paragraph 82, an entity shall allocate the discount before using the residual approach to estimate the stand-alone selling price of a good or service in accordance with paragraph 79(c).
Če se popust v celoti razporedi na eno ali več izvršitvenih obvez v pogodbi v skladu z 82. členom, podjetje razporedi popust pred uporabo metode preostanka za oceno samostojne prodajne cene blaga ali storitev v skladu z 79.(c) členom.
Allocation of variable consideration
Razporeditev variabilnega nadomestila
Variable consideration that is promised in a contract may be attributable to the entire contract or to a specific part of the contract, such as either of the following:
Variabilno nadomestilo, ki je obljubljeno v pogodbi, se lahko pripiše celotni pogodbi ali določenemu delu pogodbe, na primer enemu od naslednjega:
one or more, but not all, performance obligations in the contract (for example, a bonus may be contingent on an entity transferring a promised good or service within a specified period of time); or
eni ali več, vendar ne vsem, izvršitvenim obvezam v pogodbi (dodatek je lahko na primer pogojen s tem, da podjetje prenese obljubljeno blago ali storitev v določenem časovnem obdobju), ali
one or more, but not all, distinct goods or services promised in a series of distinct goods or services that forms part of a single performance obligation in accordance with paragraph 22(b) (for example, the consideration promised for the second year of a two-year cleaning service contract will increase on the basis of movements in a specified inflation index).
enemu ali več, vendar ne vsemu, obljubljenemu ločenemu blagu ali storitvam v nizu ločenega blaga ali storitev, ki so del ene izvršitvene obveze v skladu z 22.(b) členom (na primer nadomestilo, obljubljeno za drugo leto dveletne pogodbe za storitve čiščenja, se bo povečalo na podlagi gibanj določenega indeksa inflacije).
An entity shall allocate a variable amount (and subsequent changes to that amount) entirely to a performance obligation or to a distinct good or service that forms part of a single performance obligation in accordance with paragraph 22(b) if both of the following criteria are met:
Podjetje razporedi variabilni znesek (in naknadne spremembe tega zneska) v celoti na izvršitveno obvezo ali na ločeno blago ali storitev, ki je del ene izvršitvene obveze v skladu z 22.(b) členom, če sta izpolnjeni obe naslednji merili:
the terms of a variable payment relate specifically to the entity's efforts to satisfy the performance obligation or transfer the distinct good or service (or to a specific outcome from satisfying the performance obligation or transferring the distinct good or service); and
pogoji variabilnega plačila se nanašajo posebej na prizadevanja podjetja, da izpolni izvršitveno obvezo ali prenese ločeno blago ali storitev (ali na določen rezultat v zvezi z izvršitveno obvezo ali prenosom ločenega blaga ali storitve), in
allocating the variable amount of consideration entirely to the performance obligation or the distinct good or service is consistent with the allocation objective in paragraph 73 when considering all of the performance obligations and payment terms in the contract.
razporeditev variabilnega zneska nadomestila v celoti na izvršitveno obvezo ali na ločeno blago ali storitev je v skladu s ciljem razporeditve iz 73. člena, in sicer ob upoštevanju vseh izvršitvenih obvez in plačilnih pogojev v pogodbi.
The allocation requirements in paragraphs 73–83 shall be applied to allocate the remaining amount of the transaction price that does not meet the criteria in paragraph 85.
Zahteve glede razporeditve iz 73.–83. člena se uporabijo za razporeditev preostalega zneska transakcijske cene, ki ne izpolnjuje meril iz 85. člena.
Changes in the transaction price
Spremembe transakcijske cene
After contract inception, the transaction price can change for various reasons, including the resolution of uncertain events or other changes in circumstances that change the amount of consideration to which an entity expects to be entitled in exchange for the promised goods or services.
Po začetku pogodbe se lahko transakcijska cena spremeni zaradi različnih razlogov, vključno z razpletom negotovih dogodkov ali drugih sprememb okoliščin, ki spremenijo znesek nadomestila, do katerega podjetje pričakuje, da bo upravičeno v zameno za obljubljeno blago ali storitve.
An entity shall allocate to the performance obligations in the contract any subsequent changes in the transaction price on the same basis as at contract inception.
Podjetje razporedi na izvršitvene obveze v pogodbi vse naknadne spremembe transakcijske cene na enaki podlagi kot na začetku pogodbe.
Consequently, an entity shall not reallocate the transaction price to reflect changes in stand-alone selling prices after contract inception.
Posledično podjetje ne prerazporedi transakcijske cene tako, da odraža spremembe samostojnih prodajnih cen po začetku pogodbe.
Amounts allocated to a satisfied performance obligation shall be recognised as revenue, or as a reduction of revenue, in the period in which the transaction price changes.
Zneski, razporejeni na izpolnjeno izvršitveno obvezo, se pripoznajo kot prihodki ali kot zmanjšanje prihodkov v obdobju, v katerem se transakcijska cena spremeni.
An entity shall allocate a change in the transaction price entirely to one or more, but not all, performance obligations or distinct goods or services promised in a series that forms part of a single performance obligation in accordance with paragraph 22(b) only if the criteria in paragraph 85 on allocating variable consideration are met.
Podjetje razporedi spremembo transakcijske cene v celoti na eno ali več, vendar ne vse, izvršitvene obveze ali ločeno blago ali storitve, obljubljene v nizu, ki je del ene izvršitvene obveze v skladu z 22.(b) členom samo, če so izpolnjena merila iz 85. člena glede razporeditve variabilnega nadomestila.
An entity shall account for a change in the transaction price that arises as a result of a contract modification in accordance with paragraphs 18–21.
Podjetje obračuna spremembo transakcijske cene, ki nastane zaradi spremembe pogodbe, v skladu z 18.–21. členom.
However, for a change in the transaction price that occurs after a contract modification, an entity shall apply paragraphs 87–89 to allocate the change in the transaction price in whichever of the following ways is applicable:
Za spremembo transakcijske cene, ki nastane po spremembi pogodbe, pa podjetje uporabi 87.–89. člen, da razporedi spremembo transakcijske cene na katerega koli od naslednjih načinov, ki je ustrezen:
An entity shall allocate the change in the transaction price to the performance obligations identified in the contract before the modification if, and to the extent that, the change in the transaction price is attributable to an amount of variable consideration promised before the modification and the modification is accounted for in accordance with paragraph 21(a).
podjetje razporedi spremembo transakcijske cene na izvršitvene obveze, ki so opredeljene v pogodbi pred spremembo, če in v obsegu, v katerem se sprememba transakcijske cene pripiše znesku variabilnega nadomestila, obljubljenega pred spremembo, sprememba pa se obračuna v skladu z 21.(a) členom;
In all other cases in which the modification was not accounted for as a separate contract in accordance with paragraph 20, an entity shall allocate the change in the transaction price to the performance obligations in the modified contract (ie the performance obligations that were unsatisfied or partially unsatisfied immediately after the modification).
v vseh drugih primerih, v katerih se sprememba ni obračunala kot ločena pogodba v skladu z 20. členom, podjetje razporedi spremembo transakcijske cene na izvršitvene obveze v spremenjeni pogodbi (tj. izvršitvene obveze, ki niso bile izpolnjene ali delno niso bile izpolnjene takoj po spremembi).
CONTRACT COSTS
POGODBENI STROŠKI
Incremental costs of obtaining a contract
Dodatni stroški za pridobitev pogodbe
An entity shall recognise as an asset the incremental costs of obtaining a contract with a customer if the entity expects to recover those costs.
Podjetje pripozna kot sredstvo dodatne stroške za pridobitev pogodbe s kupcem, če pričakuje povrnitev teh stroškov.
The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, a sales commission).
Dodatni stroški za pridobitev pogodbe so tisti stroški, ki jih ima podjetje s tem, da pridobi pogodbo s kupcem, in ki ne bi nastali, če pogodbe ne bi pridobilo (na primer prodajna provizija).
Costs to obtain a contract that would have been incurred regardless of whether the contract was obtained shall be recognised as an expense when incurred, unless those costs are explicitly chargeable to the customer regardless of whether the contract is obtained.
Stroški za pridobitev pogodbe, ki bi nastali ne glede na to, ali je bila pogodba pridobljena, se pripoznajo kot odhodki, ko nastanejo, razen če eksplicitno bremenijo kupca ne glede na to, ali se pogodba pridobi.
As a practical expedient, an entity may recognise the incremental costs of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognised is one year or less.
Možna je tudi praktična rešitev, v skladu s katero lahko podjetje pripozna dodatne stroške za pridobitev pogodbe kot odhodke, ko nastanejo, če je obdobje amortizacije za sredstvo, ki bi ga podjetje sicer pripoznalo, eno leto ali manj.
Costs to fulfil a contract
Stroški izpolnitve pogodbe
If the costs incurred in fulfilling a contract with a customer are not within the scope of another Standard (for example, IAS 2 Inventories, IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets), an entity shall recognise an asset from the costs incurred to fulfil a contract only if those costs meet all of the following criteria:
Če stroški, ki nastanejo pri izpolnjevanju pogodbe s kupcem, ne spadajo na področje uporabe drugega standarda (na primer MRS 2 – Zaloge, MRS 16 – Opredmetena osnovna sredstva ali MRS 38 – Neopredmetena sredstva), podjetje pripozna sredstvo na podlagi stroškov, ki so nastali pri izpolnitvi pogodbe, samo, če ti stroški izpolnjujejo vsa naslednja merila:
the costs relate directly to a contract or to an anticipated contract that the entity can specifically identify (for example, costs relating to services to be provided under renewal of an existing contract or costs of designing an asset to be transferred under a specific contract that has not yet been approved);
stroški so neposredno povezani s pogodbo ali pričakovano pogodbo, ki jo lahko podjetje natančno opredeli (na primer stroški za storitve, ki jih bo treba zagotoviti po obnovi obstoječe pogodbe, ali stroški oblikovanja sredstva, ki se bo preneslo na podlagi posamezne pogodbe, ki še ni odobrena),
the costs generate or enhance resources of the entity that will be used in satisfying (or in continuing to satisfy) performance obligations in the future; and
stroški ustvarijo ali povečajo vire podjetja, ki se bodo uporabljali pri izpolnjevanju (ali nadaljevanju izpolnjevanja) izvršitvenih obvez v prihodnosti, in
the costs are expected to be recovered.
pričakuje se, da bodo stroški povrnjeni.
For costs incurred in fulfilling a contract with a customer that are within the scope of another Standard, an entity shall account for those costs in accordance with those other Standards.
Kar zadeva stroške, nastale pri izpolnjevanju pogodbe s kupcem, ki spadajo na področje uporabe drugega standarda, podjetje te stroške obračuna v skladu z zadevnimi drugimi standardi.
Costs that relate directly to a contract (or a specific anticipated contract) include any of the following:
Stroški, ki so neposredno povezani s pogodbo (ali posamezno pričakovano pogodbo), vključujejo kar koli od naslednjega:
direct labour (for example, salaries and wages of employees who provide the promised services directly to the customer);
neposredno delo (na primer plače zaposlenih, ki neposredno zagotavljajo obljubljene storitve kupcu),
direct materials (for example, supplies used in providing the promised services to a customer);
neposredne materiale (na primer zaloge, uporabljene pri zagotavljanju obljubljenih storitev kupcu),
allocations of costs that relate directly to the contract or to contract activities (for example, costs of contract management and supervision, insurance and depreciation of tools and equipment used in fulfilling the contract);
razporeditve stroškov, ki so neposredno povezani s pogodbo ali pogodbenimi dejavnostmi (na primer stroški upravljanja in nadzorovanja pogodbe ter zavarovanja in amortizacije orodja in opreme, uporabljenih pri izpolnjevanju pogodbe),
costs that are explicitly chargeable to the customer under the contract; and
stroške, ki v skladu s pogodbo eksplicitno bremenijo kupca, in
other costs that are incurred only because an entity entered into the contract (for example, payments to subcontractors).
druge stroške, ki nastanejo samo zato, ker je podjetje sklenilo pogodbo (na primer plačila podizvajalcem).
An entity shall recognise the following costs as expenses when incurred:
Podjetje pripozna naslednje stroške kot odhodke, ko nastanejo:
general and administrative costs (unless those costs are explicitly chargeable to the customer under the contract, in which case an entity shall evaluate those costs in accordance with paragraph 97);
splošne in upravne stroške (razen če ti stroški v skladu s pogodbo eksplicitno bremenijo kupca; v tem primeru podjetje te stroške oceni v skladu s 97. členom),
costs of wasted materials, labour or other resources to fulfil the contract that were not reflected in the price of the contract;
stroške materiala, dela ali drugih virov, ki so bili porabljeni za izpolnjevanje pogodbe, vendar niso bili upoštevani v ceni pogodbe,
costs that relate to satisfied performance obligations (or partially satisfied performance obligations) in the contract (ie costs that relate to past performance); and
stroške, ki so povezani z izpolnjenimi izvršitvenimi obvezami (ali delno izpolnjenimi izvršitvenimi obvezami) v pogodbi (tj. stroške, ki so povezani s preteklim izvajanjem), in
costs for which an entity cannot distinguish whether the costs relate to unsatisfied performance obligations or to satisfied performance obligations (or partially satisfied performance obligations).
stroške, za katere podjetje ne more razlikovati, ali so stroški povezani z neizpolnjenimi izvršitvenimi obvezami ali izpolnjenimi izvršitvenimi obvezami (ali delno izpolnjenimi izvršitvenimi obvezami).
Amortisation and impairment
Amortizacija in oslabitev
An asset recognised in accordance with paragraph 91 or 95 shall be amortised on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates.
Sredstvo, pripoznano v skladu z 91. ali 95. členom, se sistematično amortizira skladno s prenosom blaga ali storitev, na katere se sredstvo nanaša, kupcu.
The asset may relate to goods or services to be transferred under a specific anticipated contract (as described in paragraph 95(a)).
Sredstvo se lahko nanaša na blago ali storitve, ki se bodo prenesle na podlagi posamezne pričakovane pogodbe (kot je opisano v 95.(a) členu).
An entity shall update the amortisation to reflect a significant change in the entity's expected timing of transfer to the customer of the goods or services to which the asset relates.
Podjetje posodobi znesek amortizacije, da ta odraža pomembno spremembo pričakovanega časa, v katerem prenese blago ali storitve, na katere se sredstvo nanaša, kupcu.
Such a change shall be accounted for as a change in accounting estimate in accordance with IAS 8.
Takšna sprememba se obračuna kot sprememba računovodske ocene v skladu z MRS 8.
An entity shall recognise an impairment loss in profit or loss to the extent that the carrying amount of an asset recognised in accordance with paragraph 91 or 95 exceeds:
Podjetje pripozna izgubo zaradi oslabitve v poslovnem izidu v obsegu, v katerem knjigovodska vrednost sredstva, pripoznanega v skladu z 91. ali 95. členom, presega:
the remaining amount of consideration that the entity expects to receive in exchange for the goods or services to which the asset relates; less
preostali znesek nadomestila, za katerega pričakuje, da ga bo prejelo v zameno za blago ali storitve, na katere se sredstvo nanaša, zmanjšan za
the costs that relate directly to providing those goods or services and that have not been recognised as expenses (see paragraph 97).
stroške, ki se nanašajo neposredno na zagotavljanje tega blaga ali storitev in niso bili pripoznani kot odhodki (glej 97. člen).