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  • Иллюстративные примеры по учету затрат по займам в IPSAS
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Иллюстративные примеры по учету затрат по займам в IPSAS

Международный совет по стандартам финансовой отчетности для общественного сектора (IPSASB) выпустил обновления к действующему стандарту IPSAS 5 «Затраты по займам», снабдив его иллюстративным руководством по внедрению и примерами. Эти дополнительные материалы демонстрируют определение момента капитализации затрат в различных ситуациях, встречающихся регулярно в учетной практике общественных организаций.
 
В то же время обязательные требования IPSAS 5 не затронуты, и по-прежнему остается в силе возможность выбора между капитализацией и списанием через прибыли и убытки.

 

“Мы реализовали этот проект, чтобы проиллюстрировать применение действующих принципов IPSAS 5 в уникальных для общественного сектора сценариях”, - объясняет председатель Совета Йен Каррутерс (Ian Carruthers). – “Новое руководство должно помочь нашим пользователям с применением действующего стандарта в непростых ситуациях на практике, с которыми они столкнулись при определении того, какие именно затраты по займам можно капитализировать и когда именно”.

 

Как правило, в общественном секторе заходит речь о капитализации затрат в случае заимствования денежных средств связанной стороной, либо в случае получения финансовой помощи от государства.

 

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The date of publishing:

05 November /2021 07:55

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