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Новите стандарти МСФО 15 и МСФО 16 - задаващият се ураган

Не само мащабът на засегнатите прави темата актуална, а също така и значимостта на ниво отделна компания

16 март 2017, 1020 прочитания

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Георги Николов

Добре известно е, че ураганите засягат огромен брой субекти и че за неподготвените щетите от тях са значителни, понякога катастрофални. Двете характеристики на това явление ни подтикват да се сетим за това клише като аналогия със задаващите се нови счетоводни стандарта за приходи (МСФО 15) и лизинги (МСФО 16).

Георги Николов, PwC

Георги Николов е директор "Одит услуги" в PwC България

МСФО 15 Приходи от договори с клиенти влиза в сила от 1 януари 2018 и трябва да бъде приложен от всички компании, които имат приходи различни от лихви и застраховки. Това означава, че всички без банките и застрахователните компании ще бъдат засегнати. Дори и тези финансови институции имат понякога допълнителни приходи от дейности, които попадат в обхвата на МСФО 15.

Разбира се не само мащабът на засегнатите прави темата актуална, а също така и значимостта на ниво отделна компания. Може да си представим какъв би бил ефекта върху финансовия резултат ако перото Приходи от продажби се окаже грешно в контекста на новите правила, макар и да било правилно отразено според изискванията на настоящата рамка. Подобно неправилно счетоводно третиране би имало и значителни вторични последствия – дължимите данъци (например ДДС и данък печалба), отношения с кредитори, инвеститори, регулаторни органи и т.н.

МСФО 15

МСФО 15 заменя сегашните МСС 11 Договори за строителство и МСС 18 Приходи. Новият модел поставя ударението върху концепцията за прехвърляне на контрола върху предоставяните стоки или услуги, за разлика от сегашните модели, които наблягат на анализа на рисковете и ползите. МСФО 15 също така разглежда редица въпроси и предоставя детайлни насоки, които липсват в МСС 11 и 18, което в настоящия момент води до прилагане на разнообразни „индустриални практики“ в счетоводното третиране за размера и момента на признаване на приходите, които ще претърпят промени с прилагане на новите правила.

Доколко новият стандарт за приходи ще промени начинът на признаването им изисква задълбочен анализ на конкретните договорни клаузи, параметри и практики. Един детайлен аспект в договора може да доведе до признаване на дохода в различен момент във времето (по-рано или по късно, „наведнъж“ в даден момент, или в рамките на период, определен чрез експертна преценка) или да идентифицира различни компоненти на сделката, към които да отнесем различна част от общото възнаграждение за прехвърлените стоки или услуги. Нека изложим няколко примера като илюстрация:

  • При изграждане на жилищна сграда при която строителната компания има споразумения с купувачи, в зависимост от договорните параметри приходът може да бъде признат по сегашните правила в момента на предаване на ключа, но да бъде признат във времето по новите, или обратно;

  • Съществува практика доставчик да компенсира купувача за повреди на стоката по време на транспортиране, макар формално договорката да е „Франко борд“; по настоящия МСС 18 приход се признава при доставката, когато рисковете и ползите са прехвърлени, но по МСФО 15 може да трябва да се признава в момента на товарене, т.е. по-рано, ако купувача контролира стоката (т.е. може да я залага, пренасочва и т.н.). При подобни обстоятелства е възможно МСФО 15 да изиска признаване на приход от продажба на стока в момента на товарене и приход от предоставяне на услуги за транспортиране и дори застраховка признати за период от време;

  • Компания сключва договор за абонамент с клиент за три месеца, с опция за автоматично продължаване срока на договора, и плаща комисионна на агент по продажбите (служител или външно лице); опитът на компанията с такива договори показва, че средно абонамента се продължава с още 15 месеца. Според сегашните практики някои признават разхода за комисионна незабавно (като например разход за трудово възнаграждение) или в рамките на тримесечния период. Според МСФО 15 този разход за придобиване на договора трябва да бъде капитализиран и разсрочен (периодът на амортизация също е въпрос на експертна преценка или използване на облекчения предоставени от МСФО 15, т.е. нула, 3 или 18 месеца).

При някои продукти / договори, като например последния пример по-горе, е възможно ефектът от преминаването към МСФО 15 за една такава сделка да е несъществен, но когато има много на брой малки такива кумулативния ефект да е много съществен (например при мобилните оператори).

Други „горещи теми“, които могат да доведат до промени в размера и момента на признаване на приходи включват: право на връщане на стоката, гаранции, невъзстановими предплатени такси, консигнация, право на обратно изкупуване, лицензи, комбиниране и разделяне на договори, променлива доходност (отстъпки, рабати, ценова защита, цена зависима от индекс), съдържание на значителен финансов компонент в договори със срок над една година, непарични доходи, програми за лоялност и т.н.

МСФО 16

МСФО 16 Лизинги, който влиза в сила от 1 януари 2019 г. води до съществени промени във финансово-счетоводните отчети на лизингополучателите по оперативен лизинг (т.е. при наемане на активи). При сегашния стандарт МСС 17 не се признава актив в баланса, а в отчета за доход има разход за наем. При МСФО 16 ще се признава дълготраен актив (право на ползване на актива) и разходи за амортизация и лихва, като сумите на разходите признати във времето по МСФО 16 се отличават от признаването на разхода по настоящия МСС 17. Тези общи правила имат редица изключения. Предвид огромният брой компании, които наемат активи в своята дейност се очаква ефектът да е значителен както върху финансовия отчет, така и върху данъчната позиция (например местни данъци и такси, корпоративен данък и други) като има все още неясноти по третирането за данъчни цели.

Тъй като в България Международните стандарти за финансово отчитане („МСФО“) се прилагат от доста време от значителен брой компании отдавна би трябвало да се е приключило с илюзията, че МСФО не са сложни и прилагането на нови МСФО е работа предимно на финансов отдел. Новите МСФО изискват подробен анализ и план за действие, който ще засегне информационните системи, процесите и процедурите. Освен счетоводни и данъчни специалисти в процеса е нужно да се включат членове на ръководството, юристи, одит комитет, планиране и анализи, човешки ресурси, връзки с инвеститорите и други. Промените ще имат отражение не само върху финансовите резултати, но и върху политиката за ценообразуване, стимулиране на продажбите, възнагражденията, цялостния бизнес модел, както и при сделки за сливане и придобиване.

Смекчаващо обстоятелство свързано с ураганите, за разлика от други внезапно-настъпващи явления е, че за тяхното наближаване има известно време за реакция и предприемане на адекватни мерки. Повече информация за това как PricewaterhouseCoopers помага на своите клиенти да се подготвят за новите МСФО 15 и МСФО 16 може да откриете тук.

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