{"id":3050,"date":"2022-11-30T01:25:10","date_gmt":"2022-11-30T01:25:10","guid":{"rendered":"https:\/\/aaas.rs\/?p=3050"},"modified":"2022-12-12T12:08:24","modified_gmt":"2022-12-12T12:08:24","slug":"mrs-19","status":"publish","type":"post","link":"https:\/\/aaas.rs\/ru\/uncategorized\/mrs-19\/","title":{"rendered":"MRS-19"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3050\" class=\"elementor elementor-3050\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d82d62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d82d62\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33cd3f6\" data-id=\"33cd3f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26eeb55 elementor-widget elementor-widget-text-editor\" data-id=\"26eeb55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Me\u0111unarodni ra\u010dunovodstveni standard broj 19 \u2013 Naknade zaposlenima, u Republici Srbiji i ve\u0107em broju zemalja u regionu koje su ga usvojile u svom zakonodavstvu iz oblasti ra\u010dunovodstva i revizije se petnaestak godina unazad zahteva rezervisanje i obelodanjivanje obaveza za otpremine zaposlenih pri odlasku u penziju, jubilarne nagrade i neiskori\u0161\u0107ene godi\u0161nje odmore.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ff1de6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ff1de6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a6e123\" data-id=\"0a6e123\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfd6f52 elementor-widget elementor-widget-text-editor\" data-id=\"bfd6f52\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>MRS 19 predstavlja verovatno najkomplikovaniji me\u0111unarodni ra\u010dunovodstveni standarda za prakti\u010dnu primenu. Eksterni revizori insistiraju na obra\u010dunu rezervisanja naknada zaposlenima koje \u0107e biti ispla\u0107ene u budu\u0107nosti (pri odlasku u penziju ili prigodnoj godi\u0161njici zaposlenja) kod svih privrednih subjeata koji su obveznici revizije, dakle, svi preduzetnici i privredna dru\u0161tva koji imaju obavezu da svake godine vr\u0161e reviziziju svojih finansijskih izve\u0161taja.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a47c9a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a47c9a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05f0153\" data-id=\"05f0153\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e010e8a elementor-widget elementor-widget-text-editor\" data-id=\"e010e8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Za pravilnu primenu ovog standarda, pored ra\u010dunovodstvenog, potrebno je i aktuarsko znanje. Tako\u0111e, s obzirom na veliki broj problema u primeni MRS- 19 u Republici Srbiji I zemljama u regionu, potrebno je i relevantno iskustvo na doma\u0107em tr\u017ei\u0161tu. Ba\u0161 iz tog razloga MRS-19 u svom paragrafu 57 preporu\u010duje da obra\u010dun vr\u0161i ovla\u0161\u0107eni profesionalni ra\u010dunovo\u0111a &#8211; aktuar.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2546200 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2546200\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7257092\" data-id=\"7257092\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a756a7 elementor-widget elementor-widget-text-editor\" data-id=\"4a756a7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Su\u0161tina zahteva za primenu MRS-19 je da se budu\u0107i izdaci koje \u0107e privredni subjekat imati prema zaposlenima adekvatno procene i ravnomerno optereti tro\u0161kovima ceo period u kome se oni stvaraju. Tro\u0161ak otpremnina i jubilarnih nagrada ne nastaje u trenutku isplate, nego tokom radnog veka kod poslodavca, dok tro\u0161ak za neiskori\u0161\u0107ene godi\u0161nje odmore pripada godini u kojoj je zara\u0111en, te je shodno tome potrebno izvr\u0161iti rezervisanja za ove tro\u0161kove u poslovnim knjigama privrednog subjekta mnogo godina pre nego zaposleni zaista ode u penziju ili svojim radom zaslu\u017ei jubilarnu nagradu.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38b520a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38b520a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e9c2a4\" data-id=\"3e9c2a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2cea86 elementor-widget elementor-widget-text-editor\" data-id=\"a2cea86\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Izve\u0161taj ovla\u0161\u0107enog ra\u010dunovo\u0111e- aktuara o izvr\u0161enom obra\u010dunu po MRS 19 sadr\u017ei slede\u0107e podatke:<\/p><p>\u00a0<\/p><p>&#8211; obra\u010dun rezervisanja po MRS-19 za prethodne godine<\/p><p>&#8211; obra\u010dun rezervisanja po MRS-19 za teku\u0107u godinu<\/p><p>&#8211; obra\u010dun rezervisanja po MRS-19 za teku\u0107u godinu po parametrima iz prethodne godine<\/p><p>&#8211; obra\u010dun za potrebe obelodanjivanja u Napomenama uz finansijske izve\u0161taje sadr\u017ei:<\/p><p>\u00b7 tro\u0161ak teku\u0107e usluge rada<\/p><p>\u00b7 tro\u0161ak kamate<\/p><p>\u00b7 aktarske dobitke odnosno gubitke<\/p><p>\u00b7 ukinute rezervacije po MRS-19 iz prethodne godine<\/p><p>\u00b7 tro\u0161ak perioda<\/p><p>\u00b7<\/p><p>&#8211; prikaz svih kori\u0161\u0107enih parametara obra\u010duna po MRS-19 za teku\u0107u i prethodnu godinu za potrebe obelodanjivanja:<\/p><p>\u00b7 diskontna stopa<\/p><p>\u00b7 stopa dugoro\u010dnog rasta zarada<\/p><p>\u00b7 stopa flukutuacije zaposlenih<\/p><p>\u00b7 tabela mortaliteta<\/p><p>\u00b7 pravila za obra\u010dun otpremina i jubilarnih nagrada<\/p><p>\u00b7 poreski aspekt<\/p><p>\u00a0<\/p><p>&#8211; analizu osetljivosti promene pojedina\u010dnih parametara kori\u0161\u0107enih u obra\u010dunu po MRS-19 za teku\u0107u godinu<\/p><p>&#8211; formiranje stavova za knji\u017eenje obra\u010dunatih rezervisanja<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-07c2d8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07c2d8c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8f41c3\" data-id=\"d8f41c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f808078 elementor-widget elementor-widget-text-editor\" data-id=\"f808078\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>U na\u0161oj vi\u0161edecenijskoj praksi pokazalo se da je neko vreme posle izvr\u0161enog obra\u010duna po MRS-19 neophodno obezbediti odgovore na dodatna pitanja eksternih revizora svake godine kada oni vr\u0161e reviziju finasijskih izve\u0161taja, te ukoliko imate problem sa potpunom i pravilnom primenom MRS-19 mo\u017eete se obratiti timu AAAS Consulting-a koji \u0107e vam pomo\u0107i da sve prombleme sa obra\u010dunom rezervisanja kaosa pravilnim knjigovodstvenim evidentiranjem re\u0161ite na brz I efikasan na\u010din.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Me\u0111unarodni ra\u010dunovodstveni standard broj 19 \u2013 Naknade zaposlenima, u Republici Srbiji i ve\u0107em broju zemalja u regionu koje su ga usvojile u svom zakonodavstvu iz oblasti ra\u010dunovodstva i revizije se petnaestak godina unazad zahteva rezervisanje i obelodanjivanje obaveza za otpremine zaposlenih pri odlasku u penziju, jubilarne nagrade i neiskori\u0161\u0107ene godi\u0161nje odmore. MRS 19 predstavlja verovatno &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/aaas.rs\/ru\/uncategorized\/mrs-19\/\"> <span class=\"screen-reader-text\">MRS-19<\/span> \u0427\u0438\u0442\u0430\u0442\u044c \u0434\u0430\u043b\u0435\u0435 &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MRS-19 - AAAS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aaas.rs\/ru\/uncategorized\/mrs-19\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MRS-19 - AAAS\" \/>\n<meta property=\"og:description\" content=\"Me\u0111unarodni ra\u010dunovodstveni standard broj 19 \u2013 Naknade zaposlenima, u Republici Srbiji i ve\u0107em broju zemalja u regionu koje su ga usvojile u svom zakonodavstvu iz oblasti ra\u010dunovodstva i revizije se petnaestak godina unazad zahteva rezervisanje i obelodanjivanje obaveza za otpremine zaposlenih pri odlasku u penziju, jubilarne nagrade i neiskori\u0161\u0107ene godi\u0161nje odmore. 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