{"id":9430,"date":"2026-06-01T15:16:06","date_gmt":"2026-06-01T13:16:06","guid":{"rendered":"https:\/\/www.trusteddecisions.com\/blog-new\/18-sfps-kas-mainas-un-ka-kontrolings-gatavojas-2027-gadam\/"},"modified":"2026-07-29T08:55:01","modified_gmt":"2026-07-29T06:55:01","slug":"18-sfps-kas-mainas-un-ka-kontrolings-gatavojas-2027-gadam","status":"publish","type":"blog-new","link":"https:\/\/www.trusteddecisions.com\/lv\/blog\/18-sfps-kas-mainas-un-ka-kontrolings-gatavojas-2027-gadam\/","title":{"rendered":"18. SFPS: kas main\u0101s un k\u0101 kontrolings gatavojas 2027. gadam"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Galvenais \u012bsum\u0101<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Jaunais standarts aizst\u0101j SGS 1:<\/strong> SFRS 18 (IFRS 18) ievie\u0161 p\u0113c b\u016bt\u012bbas jaunu finan\u0161u p\u0101rskatu snieg\u0161anas un atkl\u0101\u0161anas strukt\u016bru. T\u0101 piem\u0113ro\u0161ana ir oblig\u0101ta p\u0101rskata gadiem, kas s\u0101kas <strong>2027. gada 1. janv\u0101r\u012b<\/strong> vai v\u0113l\u0101k.<\/li>\n\n\n\n<li><strong>Steidzama r\u012bc\u012bba nepiecie\u0161ama jau 2026. gad\u0101:<\/strong> T\u0101 k\u0101 pirmajam p\u0101rskatam saska\u0146\u0101 ar SFRS 18 ir nepiecie\u0161ams piln\u012bb\u0101 piel\u0101gots sal\u012bdzin\u0101mais periods, sist\u0113m\u0101m un procesiem j\u0101b\u016bt gataviem pras\u012bb\u0101m jau <strong>2026.<\/strong> finan\u0161u gad\u0101.<\/li>\n\n\n\n<li><strong>Stingra tr\u012bs da\u013cu pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina strukt\u016bra:<\/strong> Visi ie\u0146\u0113mumi un izdevumi oblig\u0101ti iedal\u0101mi tr\u012bs kategorij\u0101s: <strong>pamatdarb\u012bbas (operat\u012bv\u0101)<\/strong>, <strong>ieguld\u012bjumu (invest\u012bciju)<\/strong> un <strong>finans\u0113\u0161anas<\/strong>. Pamatdarb\u012bbas pe\u013c\u0146a (<em>Operating Profit<\/em>) k\u013c\u016bst par oblig\u0101tu, standartiz\u0113tu starpsummu.<\/li>\n\n\n\n<li><strong>Caursp\u012bd\u012bgums ne-GAAP r\u0101d\u012bt\u0101jiem (MPM):<\/strong> Vad\u012bbas defin\u0113tie darba izpildes r\u0101d\u012bt\u0101ji (<em>Management Defined Performance Measures<\/em>) ir detaliz\u0113ti j\u0101atkl\u0101j finan\u0161u p\u0101rskata pielikum\u0101 un piln\u012bb\u0101 j\u0101saska\u0146o ar ofici\u0101laj\u0101m SFRS starpsumm\u0101m.<\/li>\n\n\n\n<li><strong>Gals neskaidriem apvienotajiem poste\u0146iem:<\/strong> Stingr\u0101ki sadal\u012b\u0161anas (disagreg\u0101cijas) noteikumi aizliedz b\u016btisku summu pasl\u0113p\u0161anu t\u0101dos visp\u0101r\u012bgos poste\u0146os k\u0101 &#8220;Citi ie\u0146\u0113mumi \/ citi izdevumi&#8221;.<\/li>\n\n\n\n<li><strong>Sare\u017e\u0123\u012bts IT un lo\u0123ikas projekts:<\/strong> \u012asteno\u0161ana prasa b\u016btiskus piel\u0101gojumus kontu pl\u0101nos, ERP un BI sist\u0113m\u0101s, k\u0101 ar\u012b saist\u012btajos standartos, piem\u0113ram, naudas pl\u016bsmas p\u0101rskat\u0101 (SGS 7).<\/li>\n<\/ul>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Glob\u0101l\u0101 finan\u0161u p\u0101rskatu snieg\u0161ana piedz\u012bvo liel\u0101ko p\u0101rveidi daudzu gadu laik\u0101. Public\u0113jot jauno gr\u0101matved\u012bbas standartu SFPS 18, Starptautisko gr\u0101matved\u012bbas standartu padome (SGSP) ievada piln\u012bgi jaunu laikmetu gada finan\u0161u p\u0101rskatos. Jaunais finan\u0161u p\u0101rskatu snieg\u0161anas un inform\u0101cijas atkl\u0101\u0161anas standarts aizst\u0101j iepriek\u0161\u0113jo pamatstandartu 1. SGS un b\u016btiski reorganiz\u0113 finan\u0161u p\u0101rskatu snieg\u0161anu un inform\u0101cijas atkl\u0101\u0161anu. Starptautiskaj\u0101m gr\u0101matved\u012bbas sabiedr\u012bb\u0101m pulkstenis jau rit, jo ofici\u0101l\u0101 pirmreiz\u0113j\u0101 piem\u0113ro\u0161ana ir oblig\u0101ta finan\u0161u gadiem, kas s\u0101kas 2027. gada 1. janv\u0101r\u012b vai v\u0113l\u0101k. T\u0101 k\u0101 \u0161iem pirmajiem 18. SFPS finan\u0161u p\u0101rskatiem ir j\u0101b\u016bt pieejamam piln\u012bb\u0101 kori\u0123\u0113tam sal\u012bdzin\u0101majam periodam no 2026. finan\u0161u gada, kontrolings jau ir p\u0101rejas procesa vid\u016b. Jauno noteikumu galvenais m\u0113r\u0137is ir masveid\u0101 palielin\u0101t finan\u0161u inform\u0101cijas sal\u012bdzin\u0101m\u012bbu un p\u0101rredzam\u012bbu vis\u0101 pasaul\u0113, lai finan\u0161u p\u0101rskatu lietot\u0101jiem sniegtu prec\u012bzu priek\u0161statu par faktisko pe\u013c\u0146as situ\u0101ciju.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jaun\u0101 pe\u013c\u0146as un zaud\u0113jumu apr\u0113\u0137ina strukt\u016bra<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iesp\u0113jams, visradik\u0101l\u0101k\u0101s izmai\u0146as attiecas uz pe\u013c\u0146as un zaud\u0113jumu apr\u0113\u0137ina strukt\u016bru. Iepriek\u0161 1. SGS deva uz\u0146\u0113mumiem iev\u0113rojamu br\u012bv\u012bbu pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina starpsummu strukt\u016br\u0101 un defin\u0113\u0161an\u0101. Praks\u0113 tas noz\u012bm\u0113ja, ka galvenos skait\u013cus, piem\u0113ram, darb\u012bbas rezult\u0101tu, uz\u0146\u0113mumu vad\u012bba interpret\u0113ja un apr\u0113\u0137in\u0101ja \u013coti at\u0161\u0137ir\u012bgi. Tagad tas ir pag\u0101tne. Ar 18. SFPS tiek p\u0101rtraukta br\u012bv\u0101 form\u0101ta \u0113ra un visi ien\u0101kumi un izdevumi tiek iek\u013cauti stingri defin\u0113t\u0101 korseti, ko veido tr\u012bs jaunas galven\u0101s kategorijas un divas oblig\u0101t\u0101s starpsummas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sadal\u012bjums \u0161aj\u0101s kategorij\u0101s notiek p\u0113c skaidras lo\u0123ikas, pamatojoties uz pamatdarb\u012bbu un finans\u0113\u0161anas strukt\u016br\u0101m. Pamatdarb\u012bbas joma ir pamatdarb\u012bbas kategorija. \u0160eit tiek iek\u013cauti visi ie\u0146\u0113mumi un izdevumi, kas rodas no uz\u0146\u0113muma pamatdarb\u012bbas, neatkar\u012bgi no t\u0101, vai tie ir periodiski vai vienreiz\u0113ji efekti. Ieguld\u012bjumu kategorija ietver ien\u0101kumus un izdevumus no akt\u012bviem, kas rada ien\u0101kumus neatkar\u012bgi no pamatdarb\u012bbas, piem\u0113ram, ien\u0101kumus no asoci\u0113taj\u0101m sabiedr\u012bb\u0101m vai ieguld\u012bjumiem \u012bpa\u0161um\u0101. Finans\u0113\u0161anas kategorij\u0101 apvieno visas sekas, kas rodas no kapit\u0101la ieg\u0101des, k\u0101 ar\u012b procentu izdevumus saska\u0146\u0101 ar 19. SGS un l\u012bdz\u012bgas sekas. \u0160is stingrais tr\u012bspus\u0113jais iedal\u012bjums galu gal\u0101 rada piln\u012bgi jaunu p\u0101rredzam\u012bbu, kas padara uz\u0146\u0113muma pe\u013c\u0146u un zaud\u0113jumus investoriem un anal\u012bti\u0137iem uzreiz saprotamus un sal\u012bdzin\u0101mus da\u017e\u0101d\u0101s nozar\u0113s.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<p><style>\/* --- TABELLEN-DESIGN TRUSTED DECISIONS --- *\/\r\n  .td-table-wrapper {\r\n    font-family: \"Open Sans\", \"Segoe UI\", Tahoma, sans-serif;\r\n    margin: 40px auto;\r\n    max-width: 1000px;\r\n    padding: 0 15px;\r\n  }\r\n\r\n  .td-table-scroll-container {\r\n    width: 100%;\r\n    overflow-x: auto; \r\n    -webkit-overflow-scrolling: touch; \r\n    border-radius: 8px;\r\n    box-shadow: 0 10px 30px rgba(0,0,0,0.08);\r\n    border: 1px solid #EAEAEA;\r\n    background-color: #FFFFFF;\r\n  }\r\n\r\n  .td-main-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    min-width: 850px; \r\n    text-align: left;\r\n  }\r\n\r\n  .td-main-table thead th {\r\n    background-color: #3C4B53; \r\n    color: #FFFFFF;\r\n    padding: 18px 20px;\r\n    font-weight: 700;\r\n    font-size: 0.95rem;\r\n    text-transform: uppercase;\r\n    letter-spacing: 0.5px;\r\n    border-top: 4px solid #9E7D42; \r\n    white-space: nowrap;\r\n  }\r\n\r\n  .td-main-table td {\r\n    padding: 16px 20px;\r\n    color: #555555;\r\n    font-size: 0.95rem;\r\n    line-height: 1.6;\r\n    border-bottom: 1px solid #EAEAEA;\r\n    vertical-align: top;\r\n  }\r\n\r\n  .td-main-table tr:nth-child(even) {\r\n    background-color: #F9FAFB;\r\n  }\r\n\r\n  .td-main-table tr:hover {\r\n    background-color: #F1F3F5;\r\n    transition: background-color 0.2s ease;\r\n  }\r\n\r\n  .td-main-table tr:last-child td {\r\n    border-bottom: none;\r\n  }\r\n\r\n  .td-main-table td strong {\r\n    color: #3C4B53;\r\n    font-weight: 700;\r\n  }\r\n\r\n  .td-mobile-hint {\r\n    display: none;\r\n    font-size: 0.75rem;\r\n    color: #999;\r\n    text-align: right;\r\n    margin-bottom: 8px;\r\n    text-transform: italic;\r\n  }\r\n\r\n  @media (max-width: 850px) {\r\n    .td-mobile-hint {\r\n      display: block; \r\n    }\r\n  }\r\n<\/style><\/p>\r\n<div class=\"td-table-wrapper\">\r\n<div class=\"td-mobile-hint\">Tabelle zum Scrollen wischen<\/div>\r\n<div class=\"td-table-scroll-container\">\r\n<table class=\"td-main-table\">\r\n<thead>\r\n<tr>\r\n<th>Strukturelement<\/th>\r\n<th>Bisherige Struktur nach IAS 1<\/th>\r\n<th>Neue Struktur nach IFRS 18<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td><strong>Gliederungsprinzip<\/strong><\/td>\r\n<td>Hohe Flexibilit\u00e4t, Formate oft stark vom Unternehmen individuell gepr\u00e4gt.<\/td>\r\n<td>Strikte Vorgabe von drei definierten Kategorien f\u00fcr Ertr\u00e4ge und Aufwendungen.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Operatives Ergebnis<\/strong><\/td>\r\n<td>Keine standardisierte Definition, oft als EBIT oder EBITDA frei berechnet.<\/td>\r\n<td>Verbindliche Zwischensumme Operating Profit als Pflichtkomponente f\u00fcr alle.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Finanzierung und Steuern<\/strong><\/td>\r\n<td>H\u00e4ufige Vermischung von operativen Finanzertr\u00e4gen und echten Finanzierungskosten.<\/td>\r\n<td>Klare Trennung in separate Kategorien f\u00fcr Finanzierung und Ertragsteuern.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Vergleichbarkeit<\/strong><\/td>\r\n<td>Eingeschr\u00e4nkt durch unterschiedliche Definitionen von Non-GAAP-Gr\u00f6\u00dfen.<\/td>\r\n<td>Maximale Vergleichbarkeit durch standardisierte Berechnungslogiken.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<\/div>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0101rredzam\u012bba, izmantojot vad\u012bbas noteiktus darb\u012bbas r\u0101d\u012bt\u0101jus<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Papildus jaunajai pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina strukt\u016brai 18. SFPS ievie\u0161 v\u0113l vienu b\u016btisku izmai\u0146u finan\u0161u p\u0101rskatos. Tas attiecas uz uz\u0146\u0113muma vad\u012bbas noteiktajiem galvenajiem darb\u012bbas r\u0101d\u012bt\u0101jiem. \u0160iem t\u0101 sauktajiem vad\u012bbas noteiktajiem darb\u012bbas r\u0101d\u012bt\u0101jiem ir galven\u0101 loma finan\u0161u p\u0101rvald\u012bb\u0101. L\u012bdz \u0161im daudzi uz\u0146\u0113mumi izmantoja \u0161\u0101dus ne-GAAP pamatr\u0101d\u012bt\u0101jus, lai paustu savu skat\u012bjumu uz pe\u013c\u0146u un uz\u0146\u0113m\u0113jdarb\u012bbas pan\u0101kumiem. Tom\u0113r bie\u017ei vien tr\u016bka skaidras izsekojam\u012bbas. Jaunais gr\u0101matved\u012bbas standarts tagad liek kontrol\u0113t\u0101jiem maksim\u0101li palielin\u0101t inform\u0101cijas atkl\u0101\u0161anu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tikl\u012bdz k\u0101ds darb\u012bbas r\u0101d\u012bt\u0101js tiek publiski izmantots korporat\u012bvaj\u0101 sazi\u0146\u0101, tas ir s\u012bki j\u0101izskaidro centr\u0101laj\u0101 piez\u012bm\u0113. Tom\u0113r v\u0113l iz\u0161\u0137iro\u0161\u0101ka ir saska\u0146o\u0161anas pras\u012bba. N\u0101kotn\u0113 kontroles noda\u013cai ir j\u0101sniedz piln\u012bgs un p\u0101rredzams skaidrojums par to, k\u0101 \u0161os iek\u0161\u0113j\u0101s vad\u012bbas noteiktos darb\u012bbas r\u0101d\u012bt\u0101jus var saska\u0146ot ar ofici\u0101lajiem SFPS starpsumm\u0101m. Ar \u0161iem jaunajiem noteikumiem tiek izbeigta nep\u0101rredzama apr\u0113\u0137inu lo\u0123ika un nodro\u0161in\u0101ts, ka finan\u0161u p\u0101rskatu lietot\u0101ji var objekt\u012bvi nov\u0113rt\u0113t faktiskos finan\u0161u rezult\u0101tus.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Stingr\u0101ki apkopo\u0161anas un sadal\u012b\u0161anas noteikumi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u0113l viens galvenais jaun\u0101 standarta m\u0113r\u0137is ir gal\u012bga neskaidro kop\u012bgo poste\u0146u likvid\u0113\u0161ana. Stingr\u0101ki apkopo\u0161anas un dezagreg\u0101cijas noteikumi nodro\u0161ina, ka finan\u0161u p\u0101rskatos sniegt\u0101 uzr\u0101d\u012b\u0161ana un inform\u0101cijas atkl\u0101\u0161ana ir daudz detaliz\u0113t\u0101ka. Turpm\u0101k vairs neb\u016bs at\u013cauta tradicion\u0101l\u0101 b\u016btisko summu sl\u0113p\u0161ana t\u0101dos poste\u0146os k\u0101 citi ie\u0146\u0113mumi vai citi izdevumi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u0101 viet\u0101 regula paredz, ka finan\u0161u inform\u0101cija j\u0101sadala, stingri pamatojoties uz kop\u0113j\u0101m un cit\u0101m paz\u012bm\u0113m. Tikl\u012bdz k\u0101ds postenis satur b\u016btisku un neatkar\u012bgu inform\u0101ciju ieguld\u012bt\u0101jiem, tas ir j\u0101atkl\u0101j atsevi\u0161\u0137i. \u0160\u012bs stingr\u0101s sadal\u012bjuma pras\u012bbas liek uz\u0146\u0113mumiem r\u016bp\u012bgi p\u0101rskat\u012bt savu kontu pl\u0101nu un gr\u0101matved\u012bbas procesus, lai sp\u0113tu nodro\u0161in\u0101t nepiecie\u0161amo datu granularit\u0101ti sist\u0113m\u0101s ar vienu pogas spiedienu.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<p><style>\/* --- GRUND-VARIABLEN & CONTAINER --- *\/\r\n  .td-new-kpi-box {\r\n    --td-gold: #9E7D42;\r\n    --td-dark: #3C4B53;\r\n    --td-bg: #FFFFFF;\r\n    --td-item-bg: #FFFFFF;\r\n    --td-text: #555555;\r\n    --td-shadow: 0 10px 30px rgba(0,0,0,0.06);\r\n\r\n    background-color: var(--td-bg);\r\n    font-family: \"Open Sans\", \"Segoe UI\", sans-serif;\r\n    padding: 20px 12px;\r\n    margin: 20px auto;\r\n    max-width: 900px;\r\n    border-top: 5px solid var(--td-gold);\r\n    box-shadow: 0 15px 40px rgba(0,0,0,0.08);\r\n    position: relative;\r\n    border-radius: 8px;\r\n    box-sizing: border-box;\r\n  }\r\n\r\n  \/* --- HEADER DESIGN --- *\/\r\n  .td-new-kpi-header {\r\n    display: flex;\r\n    flex-direction: column;\r\n    align-items: center;\r\n    margin-bottom: 20px;\r\n    text-align: center;\r\n  }\r\n\r\n  .td-new-kpi-header h3 {\r\n    color: var(--td-dark);\r\n    margin: 0;\r\n    font-size: 1.05rem;\r\n    font-weight: 700;\r\n    text-transform: uppercase;\r\n    letter-spacing: 0.5px;\r\n    border-bottom: 2px solid var(--td-gold);\r\n    padding-bottom: 6px;\r\n    display: inline-block;\r\n  }\r\n\r\n  \/* --- GRID LAYOUT --- *\/\r\n  .td-new-kpi-grid {\r\n    display: grid;\r\n    grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));\r\n    gap: 15px; \r\n    justify-content: center;\r\n  }\r\n\r\n  \/* --- KACHEL DESIGN --- *\/\r\n  .td-new-kpi-card {\r\n    background-color: var(--td-item-bg);\r\n    padding: 18px 15px;\r\n    border-radius: 10px;\r\n    border: 1px solid #EAEAEA;\r\n    box-shadow: var(--td-shadow);\r\n    transition: transform 0.3s ease;\r\n    width: 100%;\r\n    box-sizing: border-box;\r\n    display: flex;\r\n    flex-direction: column;\r\n    align-items: flex-start;\r\n  }\r\n\r\n  .td-new-kpi-card-icon {\r\n    background-color: #F2E6D1;\r\n    color: var(--td-gold);\r\n    width: 35px;\r\n    height: 35px;\r\n    border-radius: 50%;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    margin-bottom: 10px;\r\n  }\r\n\r\n  .td-new-kpi-card strong {\r\n    display: block;\r\n    color: var(--td-dark);\r\n    font-size: 0.85rem; \r\n    text-transform: uppercase;\r\n    margin-bottom: 6px;\r\n    font-weight: 700;\r\n    line-height: 1.2;\r\n  }\r\n\r\n  .td-new-kpi-card p {\r\n    margin: 0;\r\n    font-size: 0.82rem; \r\n    line-height: 1.4;\r\n    color: var(--td-text);\r\n  }\r\n\r\n  @media (min-width: 600px) {\r\n    .td-new-kpi-box { padding: 30px; }\r\n    .td-new-kpi-header h3 { font-size: 1.2rem; }\r\n    .td-new-kpi-card strong { font-size: 0.95rem; }\r\n    .td-new-kpi-card p { font-size: 0.9rem; }\r\n  }\r\n\r\n  @media (min-width: 992px) {\r\n    .td-new-kpi-box { padding: 50px; margin: 60px auto; }\r\n    .td-new-kpi-header h3 { font-size: 1.4rem; }\r\n    .td-new-kpi-card strong { font-size: 1.05rem; }\r\n    .td-new-kpi-card p { font-size: 0.95rem; }\r\n\r\n    .td-new-kpi-card:hover {\r\n      transform: translateY(-5px);\r\n      box-shadow: 0 15px 35px rgba(158,125,66,0.12);\r\n      border-color: var(--td-gold);\r\n    }\r\n  }\r\n<\/style><\/p>\r\n<div class=\"td-new-kpi-box\">\r\n<div class=\"td-new-kpi-header\">\r\n<h3>Die 3 S\u00e4ulen des IFRS 18<\/h3>\r\n<\/div>\r\n<div class=\"td-new-kpi-grid\">\r\n<div class=\"td-new-kpi-card\">\r\n<div class=\"td-new-kpi-card-icon\">\u00a0<\/div>\r\n<strong>Neue Kategorien<\/strong>\r\n<p>Strikte Aufteilung der Ertr\u00e4ge und Aufwendungen in die Bereiche operativ, investiv und Finanzierung.<\/p>\r\n<\/div>\r\n<div class=\"td-new-kpi-card\">\r\n<div class=\"td-new-kpi-card-icon\">\u00a0<\/div>\r\n<strong>MPM-Offenlegung<\/strong>\r\n<p>Verbindliche Definition und l\u00fcckenlose \u00dcberleitung von internen Leistungskennzahlen auf die IFRS-Zwischensummen.<\/p>\r\n<\/div>\r\n<div class=\"td-new-kpi-card\">\r\n<div class=\"td-new-kpi-card-icon\">\u00a0<\/div>\r\n<strong>Strenge Disaggregation<\/strong>\r\n<p>Verbot von intransparenten Sammelposten und die strikte Pflicht zur granularen Aufteilung nach gemeinsamen Merkmalen.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Izaicin\u0101jumi IT ievie\u0161an\u0101 un p\u0101rej\u0101 uz jauno tehnolo\u0123iju<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Teor\u0113tisk\u0101s 18. SFPS pras\u012bbas ir lo\u0123iskas, bet \u012bstais p\u0101rbaud\u012bjums ir praktisk\u0101 \u012bsteno\u0161ana. P\u0101reja neb\u016bt nav tikai finan\u0161u jaut\u0101jums, bet gan t\u0101lejo\u0161s IT projekts. Eso\u0161\u0101s ERP sist\u0113mas un BI platformas ir j\u0101piel\u0101go jaunaj\u0101m pras\u012bb\u0101m. Tas galvenok\u0101rt attiecas uz kontu pl\u0101nu un sare\u017e\u0123\u012bto datu pl\u016bsmu kart\u0113\u0161anu. Lai kart\u0113tu nepiecie\u0161amo sadal\u012bjumu un jaun\u0101s kategorijas, ir piln\u012bb\u0101 j\u0101p\u0101rk\u0101rto daudzi gr\u0101matojumu veik\u0161anas procesi daudz detaliz\u0113t\u0101k\u0101 l\u012bmen\u012b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u0101lejo\u0161as izmai\u0146as skar ar\u012b citus noteiktos standartus. Piem\u0113ram, 18. SFPS paredz oblig\u0101tas korekcijas naudas pl\u016bsmas p\u0101rskat\u0101 saska\u0146\u0101 ar 7. SGS un gr\u0101matved\u012bbas politikas noteikumos saska\u0146\u0101 ar 8. SGS. Turpm\u0101k no jauna defin\u0113tais pamatdarb\u012bbas rezult\u0101ts b\u016bs standartiz\u0113ts s\u0101kumpunkts, lai noteiktu naudas pl\u016bsmu no pamatdarb\u012bbas, izmantojot netie\u0161o metodi. \u0160\u012bs t\u0101lejo\u0161\u0101s regulas izmai\u0146as noz\u012bm\u0113, ka sist\u0113m\u0101 j\u0101p\u0101rskata un j\u0101p\u0101rk\u0101rto visa finan\u0161u inform\u0101cija.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kontrolei ir milz\u012bgs laika tr\u016bkums. T\u0101 k\u0101 pirmoreiz piem\u0113ro\u0161ana attiecas uz finan\u0161u gadiem, s\u0101kot no 2027. gada, 2026. gada sal\u012bdzin\u0101mais periods jau ir piln\u012bb\u0101 j\u0101apr\u0113\u0137ina saska\u0146\u0101 ar jaunaj\u0101m pamatnost\u0101dn\u0113m. Tie, kas nes\u0101k analiz\u0113t un tehniski piel\u0101got savas sist\u0113mas, tagad risk\u0113 ar nepareizu inform\u0101cijas atkl\u0101\u0161anu piez\u012bm\u0113s un iev\u0113rojamiem sare\u017e\u0123\u012bjumiem rev\u012bzijas laik\u0101.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Sagatavo\u0161an\u0101s s\u0101kas jau tagad<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">18. SFPS public\u0113\u0161ana iez\u012bm\u0113 v\u0113sturisku pav\u0113rsienu pasaules finan\u0161u p\u0101rskatu snieg\u0161an\u0101. T\u0101 ietekme ir daudz pla\u0161\u0101ka nek\u0101 tikai pe\u013c\u0146as un zaud\u0113jumu apr\u0113\u0137ina kosm\u0113tiska reorganiz\u0101cija. Izmai\u0146u deklar\u0113tais m\u0113r\u0137is ir pan\u0101kt v\u0113l nebiju\u0161u p\u0101rredzam\u012bbu visiem finan\u0161u p\u0101rskatu lietot\u0101jiem. Kontrolei \u0161\u012b att\u012bst\u012bba noz\u012bm\u0113, ka ierast\u0101s strukt\u016bras tiks piln\u012bb\u0101 izjauktas un aizst\u0101tas ar stingr\u0101kiem, standartiz\u0113tiem p\u0101rskatu form\u0101tiem. Uz\u0146\u0113mumiem \u0161\u012bs pla\u0161\u0101s p\u0101rmai\u0146as j\u0101uzskata par strat\u0113\u0123isku iesp\u0113ju. Tas ir \u012bstais laiks fundament\u0101li reorganiz\u0113t iek\u0161\u0113j\u0101s datu strukt\u016bras un izveidot uz n\u0101kotni v\u0113rstu, augstas veiktsp\u0113jas sist\u0113mu ainavu.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 100px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Bie\u017e\u0101k uzdotie jaut\u0101jumi<\/h2>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Cik daudz p\u016b\u013cu prasa p\u0101reja uz jauno standartu?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ieguld\u012btais darbs liel\u0101 m\u0113r\u0101 ir atkar\u012bgs no eso\u0161\u0101s datu strukt\u016bras kvalit\u0101tes. Lielu rev\u012bzijas uz\u0146\u0113mumu, piem\u0113ram, KPMG, s\u0101kotn\u0113jie nov\u0113rt\u0113jumi liecina, ka probl\u0113mas ir milz\u012bgas. Uz\u0146\u0113mumiem ar v\u0113sturiski izaugu\u0161\u0101m, sadrumstalot\u0101m sist\u0113m\u0101m ir j\u0101r\u0113\u0137in\u0101s ar sare\u017e\u0123\u012btiem IT projektiem, kas ilgst vair\u0101kus m\u0113ne\u0161us.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Vai jaunie noteikumi attiecas ar\u012b uz bank\u0101m un apdro\u0161in\u0101\u0161anas uz\u0146\u0113mumiem?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">J\u0101, inform\u0101cijas atkl\u0101\u0161anas pamatpras\u012bbas attiecas uz vis\u0101m nozar\u0113m. Tom\u0113r finan\u0161u iest\u0101d\u0113m un apdro\u0161in\u0101\u0161anas sabiedr\u012bb\u0101m ir \u013coti specifiski piel\u0101gojumi, jo to pamatdarb\u012bbai ir rakstur\u012bgi tradicion\u0101lie finans\u0113\u0161anas aspekti. Ie\u0146\u0113mumu un izdevumu sadal\u012bjums \u0161eit ir defin\u0113ts at\u0161\u0137ir\u012bgi atkar\u012bb\u0101 no galven\u0101s saimniecisk\u0101s darb\u012bbas.<\/p>\n\n\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Kad ir \u012bstais laiks s\u0101kt projektu?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Starta sign\u0101ls j\u0101dod nekav\u0113joties. T\u0101 k\u0101 2026. gads ir oblig\u0101tais ofici\u0101lais sal\u012bdzin\u0101mais periods, aug\u0161up\u0113j\u0101m sist\u0113m\u0101m un konsolid\u0101cijas r\u012bkiem j\u0101b\u016bt piln\u012bb\u0101 gataviem SFPS v\u0113l\u0101kais l\u012bdz gada beig\u0101m. \u0160aj\u0101 rakst\u0101 sniegts kodol\u012bgs p\u0101rskats, bet faktiskajai ievie\u0161anai tagad ir nepiecie\u0161ama t\u016bl\u012bt\u0113ja iek\u0161\u0113j\u0101 anal\u012bze un arhitekt\u016bras l\u0113mumi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Galvenais \u012bsum\u0101 Glob\u0101l\u0101 finan\u0161u p\u0101rskatu snieg\u0161ana piedz\u012bvo liel\u0101ko p\u0101rveidi daudzu gadu laik\u0101. Public\u0113jot jauno gr\u0101matved\u012bbas standartu SFPS 18, Starptautisko gr\u0101matved\u012bbas<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8896,"parent":0,"template":"","format":"standard","meta":[],"blog-tag":[],"blog-type":[126],"class_list":["post-9430","blog-new","type-blog-new","status-publish","format-standard","has-post-thumbnail","hentry","blog-type-kontrolesana"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new\/9430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new"}],"about":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/types\/blog-new"}],"author":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media\/8896"}],"wp:attachment":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media?parent=9430"}],"wp:term":[{"taxonomy":"blog-tag","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-tag?post=9430"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-type?post=9430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}