Results for (računovodske usmeritve translation from Slovenian to English

raČunovodske usmeritve
accounting policies

enotne računovodske usmeritve
uniform accounting policies

sprejete računovodske usmeritve;
accounting policies adopted;

iste računovodske usmeritve kot letne
same accounting policies as annual

računovodske usmeritve in razlagalna pojasnila.
accounting policies and explanatory notes.

računovodske usmeritve, spremembe računovodskih ocen in napake
accounting policies, changes in accounting estimates and errors

mrs 8 računovodske usmeritve, spremembe računovodskih ocen in napake
ias 8 accounting policies, changes in accounting estimates and errors

zato se v vseh obdobjih običajno uporabljajo iste računovodske usmeritve.
therefore, the same accounting policies are normally adopted in each period.

mrs 14 (spremenjen) zahteva, da se upoštevajo iste računovodske usmeritve.
ias 14 (revised) requires that the same accounting policies be followed.

leta 2013 je ecb spremenila računovodske usmeritve v zvezi s pokojninami.
in 2013 the ecb changed its accounting policy for pensions.

druge računovodske usmeritve, ki so koristne za razumevanje računovodskih izkazov.
the other accounting policies used that are relevant to an understanding of the financial statements.

mrs 8 računovodske usmeritve, spremembe v računovodskih načrtih in sanacije napak
ias 8 accounting policies, changes in accounting estimates and errors

včasih je težko razlikovati med spremembo računovodske usmeritve in spremembo računovodske ocene.
sometimes it is difficult to distinguish between a change in accounting policy and a change in an accounting estimate.

zato se odstavki 49 do 57 tega standarda ne uporabljajo za takšne spremembe računovodske usmeritve.
therefore, paragraphs 49 to 57 of this standard are not applicable to such changes in accounting policy.

računovodske usmeritve za ocenjene stroške obnavljanja prostora, kjer so opredmetena osnovna sredstva;
the accounting policy for the estimated costs of restoring the site of items of property, plant or equipment;

računovodske usmeritve in podlage za merjenje se uporabljajo dosledno od enega do drugega poslovnega leta;
accounting policies and measurement bases shall be applied consistently from one financial year to the next;

je pa izbira računovodske usmeritve, ki jo je treba dosledno upoštevati za vse čiste finančne naložbe.
however, it is an accounting policy choice that should be followed consistently for all net investments.

ker je posledica združitve deležev eno sestavljeno podjetje, je treba pri njem uporabiti enotne računovodske usmeritve.
since a uniting of interests results in a single combined entity, a single uniform set of accounting policies is adopted by that entity.

19 mrs 8 določa, kako uporablja podjetje spremembo računovodske usmeritve, ki izhaja iz začetne uporabe pojasnila.
19 ias 8 specifies how an entity applies a change in accounting policy resulting from the initial application of an interpretation.

13 podjetje mora uporabljati spremembo računovodske usmeritve v skladu z mrs 8 od začetka prvega predstavljenega primerjalnega obdobja.
13 an entity shall apply a change in accounting policy in accordance with ias 8 from the beginning of the earliest comparative period presented.