プロの翻訳者、企業、ウェブページから自由に利用できる翻訳レポジトリまで。
poročanje in računovodenje
reporting and accounting
最終更新: 2017-04-06
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na podlagi sprememb zakona o hranilnicah je morala hranilnica ustanoviti odbora za tveganje in računovodenje ter jima dati pomembne nadzorne pristojnosti.
the changes in the savings banks act obliged the bank to establish risk and accounting committees and provide them with far-reaching control powers.
v nekaterih okoliščinah msrp predvidevajo drugačno računovodenje, odvisno od tega, kako podjetje razvrsti ali določi posamezno sredstvo ali obveznost.
in some situations, ifrss provide for different accounting depending on how an entity classifies or designates a particular asset or liability.
poleg tega bi države članice morale imeti možnost, da dovolijo ali zahtevajo računovodenje po pošteni vrednosti za sredstva, ki niso finančni instrumenti.
furthermore, member states should be allowed to permit or require fair value accounting for assets other than financial instruments.
poleg tega računovodenje po pošteni vrednosti zagotavlja informacije, ki so za uporabnike računovodskih izkazov lahko bolj relevantne od informacij na podlagi nakupne cene ali proizvodnih stroškov.
furthermore, systems of fair value accounting provide information that can be of more relevance to the users of financial statements than purchase price or production cost-based information.
zagotavljanje, da bo vsak, ki bo vključen v izvajanje dejavnosti, vzpostavil ločeno računovodenje ali sprejel ločena računovodska pravila;
ensuring that all bodies involved in the implementation of operations maintain a separate accounting system or a separate accounting codification;
cilji in politike podjetja pri obvladovanju finančnega tveganja, vključno z njegovo politiko varovanja pred tveganjem za vse glavne vrste predvidenih transakcij, za katere se uporablja računovodenje za varovanje pred tveganjem, in
the undertaking's financial risk management objectives and policies, including its policy for hedging each major type of forecasted transaction for which hedge accounting is used; and
38 . te usmeritve so skladne z določbami člena 26.4 statuta escb , ki zahtevajo usklajen pristop k pravilom , ki urejajo računovodenje in finančno poročanje operacij eurosistema .
these policies are consistent with the provisions of article 26.4 of the statute of the escb , which require a harmonised approach to the rules governing the accounting and financial reporting of eurosystem operations . with the following effects .
b) natančno določiti, ali so knjigovodenje, računovodenje, vsi revidirani dokumenti, letni ali konsolidirani finančni izkazi in morebitna dodatna poročila ustrezni;
b) determine in detail whether the bookkeeping, the accounting, all audited documents, the annual or consolidated financial statements and possible additional reports show appropriateness;
države članice bi torej morale dovoliti, da bi vsa podjetja ali kategorije podjetij, razen mikropodjetij, ki uporabljajo izvzetja na podlagi te direktive, uvedle računovodenje po pošteni vrednosti v zvezi z letnimi in konsolidiranimi računovodskimi izkazi ali, če tako odloči država članica, izključno v zvezi s konsolidiranimi računovodskimi izkazi.
accordingly, member states should permit the adoption of a fair value system of accounting by all undertakings or classes of undertaking, other than micro-undertakings making use of the exemptions provided for in this directive, in respect of both annual and consolidated financial statements or, if a member state so chooses, in respect of consolidated financial statements only.