FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: first IFRS financial statements
Slovenian: prvi računovodski izkazi v skladu z MSRP
English: The first annual financial statements in which an entity adopts International Financial Reporting Standards (IFRSs), by an explicit and unreserved statement of compliance with IFRSs.
Slovenian: Prvi letni računovodski izkazi, v katerih podjetje sprejme Mednarodne standarde računovodskega poročanja (MSRP) z izrecno izjavo brez pridržkov o skladnosti z MSRP.
English: first-time adopter
Slovenian: podjetje, ki prvikrat uporabi MSRP
English: An entity that presents its first IFRS financial statements.
Slovenian: Podjetje, ki predstavi svoje prve računovodske izkaze v skladu z MSRP
English: International Financial Reporting Standards (IFRSs)
Slovenian: Mednarodni standardi računovodskega poročanja (MSRP)
English: Standards and Interpretations adopted by the International Accounting Standards Board (IASB).
Slovenian: Standardi in razlage, ki jih je sprejel Upravni odbor za mednarodne računovodske standarde (UOMRS).
English: They comprise:
Slovenian: Vsebujejo:
English: International Financial Reporting Standards;
Slovenian: (a)mednarodne standarde računovodskega poročanja
English: International Accounting Standards; and
Slovenian: (b)mednarodne računovodske standarde; in
English: Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC), and adopted by the IASB.
Slovenian: (c)razlage Mednarodnega odbora za pojasnjevanje računovodskega poročanja(MOPRP/IFRIC) ali nekdanjega Strokovnega odbora za pojasnjevanje (SOP) in jih je sprejel UOMRS.
English: opening IFRS balance sheet
Slovenian: začetna bilanca stanja v skladu z MSRP
English: An entity’s balance sheet (published or unpublished) at the date of transition to IFRSs.
Slovenian: Bilanca stanja podjetja (objavljena ali neobjavljena) na dan prehoda na MSRP.
English: previous GAAP
Slovenian: prejšnji SSRN
English: The basis of accounting that a first-time adopter used immediately before adopting IFRSs.
Slovenian: Podlaga računovodstva, ki jo je podjetje, ki prvikrat uporablja MSRP, uporabljalo preden je sprejelo MSRP.
English: reporting date
Slovenian: datum poročanja
English: The end of the latest period covered by financial statements or by an interim financial report.
Slovenian: Konec zadnjega obdobja, ki ga zajemajo računovodski izkazi ali medletno računovodsko poročilo.