UČINCI IMPLEMENTACIJE MSFI-JA 15 PRIHODI NA TEMELJU UGOVORA S KUPCIMA NA TRANSPARENTNOST FINANCIJSKOG IZVJEŠTAVANJA PODUZEĆA U REPUBLICI HRVATSKOJ

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Abstract

Revenues as an inflow of economic benefits in the form of assets increase or liabilities decrease are in the focus of managerial activities of every profit-oriented company. Meeting the business objectives of most companies is evaluated directly by the revenues level or indirectly by using revenue-based financial indicators like return on assets, profit margin, earnings before interests, operating earnings. From the aspect of external stakeholders, the importance of revenues is evident in independent auditor's reports, where revenue recognition is emphasized as a key audit matter in 27% of listed companies in the Republic of Croatia in 2019. In the context of considering revenues as a necessary basis in the business decision-making process, the issue of their recognition in accounting is crucial. With the objective to provide a more robust framework for revenue recognition, ease comparisons in industry, with capital markets, economy, and to offer relevant information to financial statements users in notes to financial statements, the International Accounting Standards Board issued new accounting standard in 2014 which establish the principles that an companies shall apply for revenue recognition from contracts with customers, as well as disclosure requirements in notes to financial statements. The aim is to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer. After two years of application of IFRS 15 Revenue from Contracts with Customers the question is what are the effects of the Standard on the disclosure of qualitative and quantitative information in the notes to the financial statements and have more transparent and robust revenue recognition rules resulted in changes in business performance? This paper aims to investigate and evaluate the effects of the application of IFRS 15 Revenue from Contracts with Customers on qualitative improvements in the informative value of revenue disclosures in the notes to financial statements in the Republic of Croatia. In addition, this paper aims to evaluate the quantitative effects of the application of the Standard on the level of presented revenues for the same sample of companies. The sample of enterprises includes about forty enterprises of those industries for which the effect of the application of the new Standard was assessed as the most significant (e.g. telecommunications, construction, shipbuilding). The obtained data were analysed by content analysis method and other applicable methods of inferential statistics.
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收入作为经济利益的流入,以资产增加或负债减少的形式出现,是每一个以利润为导向的公司管理活动的焦点。大多数公司是否满足经营目标是直接通过收入水平来评估的,或者通过使用以收入为基础的财务指标来间接评估的,比如资产回报率、利润率、利息前收益、营业利润。从外部利益相关者的角度来看,收入的重要性在独立审计师的报告中很明显,2019年克罗地亚共和国27%的上市公司强调收入确认是一个关键的审计事项。考虑到收入是商业决策过程的必要基础,在会计中确认收入的问题至关重要。国际会计准则理事会(iasb)于2014年发布了新的会计准则,旨在为收入确认提供更稳健的框架,便于与行业、资本市场、经济进行比较,并为财务报表附注中的财务报表使用者提供相关信息,该准则确立了公司应申请从客户合同中确认收入的原则。以及财务报表附注的披露要求。其目的是向财务报表使用者报告有关与客户签订合同产生的收入和现金流量的性质、金额、时间和不确定性的有用信息。在应用国际财务报告准则第15号《与客户签订合同的收入》两年后,问题是该标准对财务报表附注中披露定性和定量信息的影响是什么,以及是否有更透明和更稳健的收入确认规则导致了经营业绩的变化?本文旨在调查和评估应用《国际财务报告准则第15号——与客户签订合同的收入》对克罗地亚共和国财务报表附注中收入披露的信息价值的定性改进的影响。此外,本文旨在评估应用该标准对同一样本公司的列报收入水平的定量影响。企业样本包括约40家企业,这些企业的应用新标准的影响被评估为最显著的行业(如电信、建筑、造船)。采用内容分析法和其他推论统计学的适用方法对所得数据进行分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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