natgillin/translations-raw huggingface dataset:
г) засилено участие на попечителите в надзора над СМСС и неговия план за работа, в частност с оглед на начина, по който се изготвя планът за работа и по който се разпределят мандати на СМСС;
(d) increased involvement of the trustees in supervising the IASB and its work plan, in particular as regards the way in which the work plan is drawn up and the way in which mandates are granted to the IASB;
д) гарантиране в устава на ФКМСС, че СМСС ще разработва счетоводни решения, които са не само точни от техническа гледна точка, но отразяват също така необходимото и възможното от гледна точка на всички ползватели (инвеститори, надзорници) и съставители;
(e) that the IASCF constitution should ensure that the IASB develops accounting solutions that are not only technically correct but also reflect what is necessary and possible from the point of view of all users (investors and supervisors) and preparers;
10. изтъква, че подобренията в отчетността и управлението на ФКМСС/СМСС не бива да внасят прекалена бюрокрация и техническите въпроси не трябва да бъдат излишно политизирани;
Urges that improvements to accountability and governance of the IASCF/IASB must not create excessive bureaucracy and ensure that technical issues are not unnecessarily politicised;
Прилагане на МСФО в ЕС
Implementation of IFRS in EU
На кръглата маса са представени заинтересовани страни от СМСС, Комитета на европейските регулатори на ценни книжа (CESR), Европейската консултативна група за финансова отчетност (ЕКГФО), Федерацията на европейските счетоводители (FEE), конфедерацията Businesseurope (бивш UNICE – Съюз на индустриалците в ЕС), одиторски фирми и Европейската комисия; на обсъждане се подлагат централни въпроси, без да се дава каквото и да било тълкуване на съществуващите стандарти. , проведена по инициатива на Комисията в началото на парламентарния мандат, не отговори на очакванията, що се отнася до способността й да даде ясен израз на гледната точка и на интересите на Общността;
The Roundtable comprises representatives of the IASB, CESR, EFRAG, Fédération des Experts Comptables Européens (FEE), Businesseurope, auditing firms and the Commission; it discusses key issues without in any way providing interpretations of existing standards. launched by the Commission at the beginning of this legislative period did not live up to expectations surrounding its ability to give clear expression to the Community point of view and interests;
27. поздравява се за начина, по който е упражнил правомощията си в тази област и изтъква, че в рамките на преразгледаната процедура по комитология Парламентът ще участва в още по-голяма степен в изработването и одобряването на международни счетоводни стандарти; при все това отбелязва, че официално Парламентът участва едва в последния етап от процедурата на одобряване; изисква, с цел икономия на време, гаранция, че Парламентът ще бъде вече включен в процедурата, когато се изготвя работната програма на СМСС и се разглежда проект на нов счетоводен стандарт, за да се избегне създаване на версия на МСФО за ЕС или нуждата от последващи изменения;
Expresses satisfaction with the way in which it has exercised its authority in this field and points out that, within the framework of the revised comitology procedure, the Parliament will be even more involved in the development and endorsement of international accounting standards; notes, however, that Parliament is formally involved only in the last phase of the endorsement procedure; calls for a guarantee, as a time-saving measure, that the Parliament will already be involved in the procedure when the IASB work programme is drawn up and a draft new accounting standard is considered, in order to avoid a EU version of IFRS or the need for subsequent modifications;
а) рамка на СМСС (концептуална основа на дейността на СМСС); изтъква в тази връзка, че финансови отчети се съставят не само за инвеститори на капиталовия пазар, но също и за многобройни други участници, напр. кредитори, наети лица, обществени органи, собственици, клиенти и т.н.;
(a) IASB framework (conceptual basis of the IASB work): points out in this connection that financial statements are drawn up not only for capital market investors but also for a range of other players such as creditors, employees, public authorities, owners, customers, etc.;
б) МСС/МСФО маркировка („branding“) (представяне на финансовите отчети); изтъква в тази връзка, че СМСС следва да разработи решения, които вземат предвид нуждите на различните държави, в които МСФО са задължителни;
(b) IAS/IFRS branding (presentation of financial statements): points out in this connection that the IASB should bring about solutions that take account of the needs of the various jurisdictions which have made IFRS mandatory;
в) МСС32 и МСС39: призовава в тази връзка СМСС да въведе в МСС32 определение на „собствени средства“, което ще позволи на дружества от всички дружествени форми, особено на кооперациите и персоналните дружества, да вписват в баланса си капитала, предоставен от притежателите на дялове, като собствени средства, както и да намери решение във връзка с т. нар. счетоводно отчитане на хеджирането („hedge accounting“) въз основа на съществуващите в банковите институции практики за контрол на риска;
(c) IAS 32 and IAS 39: calls on the IASB in this connection to incorporate in IAS 32 a definition of 'own funds' which will enable all forms of company, including in particular cooperative societies and partnerships, to declare capital provided by shareholders as own funds in the balance-sheet, and to adopt a solution for hedge accounting based on banking organisations’ actual risk management practice;
г) бизнес комбинации (счетоводно отчитане при придобиване): изтъква в тази връзка, че СМСС следва да разработи решения по отношение на приложното поле на принципа на справедливата стойност;
(d) business combinations (accounting for acquisition of another business): points out in this connection that the IASB should draw up solutions regarding the scope of application of the fair-value principle;
д) определяне на справедливата стойност: счита, че СМСС трябва да взема решения, основаващи се върху установеното в резултат на консултациите и, предвид оказваното въздействие, да ограничи прилагането на принципа на справедливата стойност;
(e) fair-value measurement: takes the view that the IASB should take its decision on the basis of the outcome of the consultations and, given the apparent impact of this, limit the scope of the fair-value principle;
е) концесии за услуги (договорености, по силата на които предприятия (лицензополучатели) получават правото и поемат задължението да предоставят обществени услуги въз основа на договор с лицензодател (обикновено това е правителство)); изтъква в тази връзка, че са необходими балансирани решения; както и
(f) service concessions (agreements under which an entity – the concession operator – by contract with a concession provider – usually a government – receives a right and incurs an obligation to provide public services): points out in this connection that balanced solutions must be found; and
ж) отчитане на дейността („performance reporting“) (описание и представяне на всички установени промени в активите и пасивите, възникнали при стопански операции и други събития, които не произтичат от сделки със собственици): изтъква в тази връзка, че са необходими балансирани решения;
(g) performance reporting (display and presentation of all recognised changes in assets and liabilities from transactions or other events except those related to transactions with owners): points out in this connection that balanced solutions must be found.
35. отбелязва, че СМСС провежда широк кръг от консултации, както и практически изследвания във връзка с проекта си за стандарт за МСП; призовава резултатите от подобни консултации и практически изследвания да бъдат вземани предвид по-сериозно, отколкото беше случаят с този стандарт; подчертава, че това е наложително, ако ЕС реши да вземе под внимание МСФО за МСП или да приеме европейски стандарти за МСП с цел приближаване към МСФО за МСП;
Notes that the IASB is carrying out broad-based consultation and field tests on its exposure draft on a standard for SMEs; requests that more serious attention be paid to the results obtained from such consultations and field testing than has been the case with this exposure draft; underlines that this is necessary if the EU ever should begin considering taking account of the IFRS for SMEs or adopting EU standards for SMEs with the aim of converging with IFRS for SMEs;
МСФО за МСП
IFRS for SMEs
37. подчертава, че на СМСС не е бил даден политически мандат да развие МСФО за МСП; изтъква, че процедурата на одобрение на Общността се прилага само по отношение на международните счетоводни стандарти за публично търгувани дружества и не е предвидена по отношение на МСФО за МСП;
Underlines that no political mandate has been conferred on the IASB to develop IFRS for SMEs; points out that the Community endorsement procedure applies only to international accounting standards for publicly traded companies and is not envisaged with regard to the IFRS for SMEs;
40. счита, че насърчаването на доброволното прилагане на МСФО или поощряването му крие рискове; счита, че ако някои държави-членки вземат решение да прилагат окончателните МСФО за МСП във формата, приета от СМСС, би могло да се стигне до фрагментация на вътрешния пазар и дори да се навреди на счетоводната отчетност на МСП в целия ЕС;
Takes the view that promoting (or encouraging) the voluntary use of IFRS is not without risks; takes the view that, should a few Member States decide to apply the final IFRS for SMEs in the form decided on by the IASB, this could lead to fragmentation of the internal market and might even prejudice accounting for SMEs across the entire EU;
42. счита, че ЕС следва внимателно да оцени съответните ползи от обвързването със стандарт МСФО за МСП или разработването на собствено независимо и цялостно решение за МСП; наред с това счита, че всяка едно такова решение за ЕС би следвало да се вмести в концептуалната рамка на МСФО без да принуждава МСП да прибягват до МСФО в тяхната цялост; освен това счита, че трябва да се вземе предвид фактът, че с прилагането на принципа на „справедливата стойност“ по отношение на финансови активи и пасиви не винаги се стига до вярна оценка;
Considers that the EU should carefully assess the respective benefits of committing to an IFRS standard for SMEs or developing its own independent and comprehensive solution for SMEs; takes the view, furthermore, that any such EU solution could fit into the IFRS conceptual framework without obliging SMEs to use the full IFRS; considers, moreover, that the fact that the application of the fair-value principle to financial assets and liabilities does not always produce realistic valuations must be taken into consideration;
49. приема обаче, че е налице всеобща необходимост от опростяване на счетоводните и одиторските мерки за МСП, като припомня, че МСП създават заетост и са двигател на икономическия растеж;
Acknowledges, however that there is an overall need for simplification of accounting and auditing measures for SMEs, while recalling that SMEs are creators of jobs and a motor of economic growth;
51. отбелязва, че е важно и желателно да се установят стандарти и сближаване в световен мащаб и признава, че сближаването на счетоводните стандарти в световен мащаб се осъществява с нарастващ темп;
Notes the importance and desirability of the establishment of global standards and convergence and recognises that global convergence of accounting standards is proceeding at an ever-increasing pace;
Мерки за създаване до или преди 2009 г. на предпоставки за признаване на общоприетите счетоводни принципи на САЩ и на Международните стандарти за финансова отчетност (МСФО) в двете икономически зони без изискване за съгласуване“;
Promote and seek to ensure conditions for the US Generally Accepted Accounting Principles and International Financial Reporting Standards to be recognised in both jurisdictions without the need for reconciliation by 2009 or possibly sooner';
'IFRS tested, IASB failed'
'IFRS tested, IASB failed'
Since January 2005 publicly traded EU companies have been obliged to use international accounting standards for their consolidated financial statements.
Since January 2005 publicly traded EU companies have been obliged to use international accounting standards for their consolidated financial statements.
These international accounting standards are developed by an independent private organisation (International Accounting Standards Committee Foundation and the International Accounting Standards Board) situated in London.
These international accounting standards are developed by an independent private organisation (International Accounting Standards Committee Foundation and the International Accounting Standards Board) situated in London.
The standards are incorporated into existing EU law by means of an endorsement mechanism.
The standards are incorporated into existing EU law by means of an endorsement mechanism.
Experience over recent years illustrates that this organisation, governed by private law, is untransparent and outside democratic control.
Experience over recent years illustrates that this organisation, governed by private law, is untransparent and outside democratic control.
For example, it is not clear how its work plan is developed, how its mandates are formed, how and against which criteria its members are chosen, or how it takes into consideration the interests of stakeholders (including those preparers and users that are required by law to apply international accounting standards).
For example, it is not clear how its work plan is developed, how its mandates are formed, how and against which criteria its members are chosen, or how it takes into consideration the interests of stakeholders (including those preparers and users that are required by law to apply international accounting standards).
Moreover, the organisation relies solely on voluntary contributions from companies, the profession and other contributors, which may give rise to questions.
Moreover, the organisation relies solely on voluntary contributions from companies, the profession and other contributors, which may give rise to questions.
Additionally, the European Commission and the SEC (US Securities and Exchange Commission) have launched a road map towards convergence and equivalence of international accounting standards with US accounting standards.
Additionally, the European Commission and the SEC (US Securities and Exchange Commission) have launched a road map towards convergence and equivalence of international accounting standards with US accounting standards.
In this context, the London-based IASCF is committed to work with its US counterpart on achieving technical convergence of accounting standards.
In this context, the London-based IASCF is committed to work with its US counterpart on achieving technical convergence of accounting standards.
In parallel, the European Commission is committed to ensure consistent application of international accounting standards in the European Union.
In parallel, the European Commission is committed to ensure consistent application of international accounting standards in the European Union.
Therefore the rapporteur considers it appropriate to analyse further the transparency and democratic control of the London-based organisation; the implementation of international accounting standards in the EU; the international accounting standard for small and medium-sized enterprises (IFRS for SMEs); and finally EU-US convergence and equivalence of accounting standards.
Therefore the rapporteur considers it appropriate to analyse further the transparency and democratic control of the London-based organisation; the implementation of international accounting standards in the EU; the international accounting standard for small and medium-sized enterprises (IFRS for SMEs); and finally EU-US convergence and equivalence of accounting standards.
Transparent democratic international organisations
Transparent democratic international organisations
The most serious question in relation to the IFRS process is doubtless the democratic legitimacy of the IASB.
The most serious question in relation to the IFRS process is doubtless the democratic legitimacy of the IASB.
This is particularly true in that financial reporting involves highly significant public decision-making powers that have a major impact on many other areas of financial and indeed tax law.
This is particularly true in that financial reporting involves highly significant public decision-making powers that have a major impact on many other areas of financial and indeed tax law.
Democratic legitimacy must ensure that the interests of all those affected are suitably represented and balanced in a transparent procedure using fair rules.
Democratic legitimacy must ensure that the interests of all those affected are suitably represented and balanced in a transparent procedure using fair rules.
Up to now, these requirements are not adequately met in the system of the IASCF.
Up to now, these requirements are not adequately met in the system of the IASCF.
The organisation's highest decision-making body, the Board of Trustees, shows particular shortcomings: the trustees are selected mainly on the basis of a criterion designed to ensure proportionate representation for the regions, so that no account is taken of other key interests (such as different sectors of the economy, forms of undertaking, the interests of employees and employers and, in particular, of political leaders).
The organisation's highest decision-making body, the Board of Trustees, shows particular shortcomings: the trustees are selected mainly on the basis of a criterion designed to ensure proportionate representation for the regions, so that no account is taken of other key interests (such as different sectors of the economy, forms of undertaking, the interests of employees and employers and, in particular, of political leaders).
Even the application of the regional criterion for appointments is not satisfactory in practice: seats that fall vacant are filled by the remaining members of the board without a clearly defined public selection procedure.
Even the application of the regional criterion for appointments is not satisfactory in practice: seats that fall vacant are filled by the remaining members of the board without a clearly defined public selection procedure.
For the past year, the trustees have formally been supported by an independent committee in the selection of candidates, but the latter can itself refer only to a list of candidates which has been drawn up internally.
For the past year, the trustees have formally been supported by an independent committee in the selection of candidates, but the latter can itself refer only to a list of candidates which has been drawn up internally.
This does nothing to alter the problem that selection takes place through a self-appointment procedure that does not bestow legitimacy and that hampers the representation of new interests.
This does nothing to alter the problem that selection takes place through a self-appointment procedure that does not bestow legitimacy and that hampers the representation of new interests.
This Board of Trustees selects the members of the remaining IASCF bodies.
This Board of Trustees selects the members of the remaining IASCF bodies.
The main such body is the IASB, the qualification criteria for which include professional background as well as proportionate representation for the regions.
The main such body is the IASB, the qualification criteria for which include professional background as well as proportionate representation for the regions.
In order to take greater account of the concerns of stakeholder representatives, the trustees have decided to expand the interpretation body, the IFRIC, from two to 14 members in future.
In order to take greater account of the concerns of stakeholder representatives, the trustees have decided to expand the interpretation body, the IFRIC, from two to 14 members in future.
This shows that the IASC Foundation has responded to public calls for improved representation of stakeholders (Commission reports on the governance and funding of the IASB and IASCF of December 2006 and July 2007).
This shows that the IASC Foundation has responded to public calls for improved representation of stakeholders (Commission reports on the governance and funding of the IASB and IASCF of December 2006 and July 2007).
On 10 July 2007 the ECOFIN Council adopted conclusions calling on the IASC Foundation to make further efforts in this direction.
On 10 July 2007 the ECOFIN Council adopted conclusions calling on the IASC Foundation to make further efforts in this direction.
From the European Parliament's point of view it should be noted that the system of contribution-based funding is extremely untransparent and the information provided in the annual reports (the sole source of information) has become more and more inadequate.
From the European Parliament's point of view it should be noted that the system of contribution-based funding is extremely untransparent and the information provided in the annual reports (the sole source of information) has become more and more inadequate.
No documents on current funding or plans for the new funding system were submitted to Parliament.
No documents on current funding or plans for the new funding system were submitted to Parliament.
However, the Commission's second report on the governance and funding of the IASB and IASCF reveals that, despite the progress made, the goal of stable and sustainable funding has not yet been reached.
However, the Commission's second report on the governance and funding of the IASB and IASCF reveals that, despite the progress made, the goal of stable and sustainable funding has not yet been reached.
Parliament should also have been informed of this.
Parliament should also have been informed of this.
However, the IASCF constitution was recently amended.
However, the IASCF constitution was recently amended.
It is claimed that this was an attempt to strengthen the role of the trustees.
It is claimed that this was an attempt to strengthen the role of the trustees.
But much more must be done.
But much more must be done.
The trustees must for instance be better in overseeing the IASB and its work plan, be more involved in how the work plan is drawn up and how the mandates for the IASB come about, and be much more visible.
The trustees must for instance be better in overseeing the IASB and its work plan, be more involved in how the work plan is drawn up and how the mandates for the IASB come about, and be much more visible.
The criteria for selecting the trustees and IASB members must be changed to ensure that the structure is balanced.
The criteria for selecting the trustees and IASB members must be changed to ensure that the structure is balanced.
In connection with the most recent amendment of the constitution it is to be welcomed that in future all contributions arising from the consultation procedure will be answered by the IASB with opinions, and reasons for comments which are not taken on board will be published.
In connection with the most recent amendment of the constitution it is to be welcomed that in future all contributions arising from the consultation procedure will be answered by the IASB with opinions, and reasons for comments which are not taken on board will be published.
The EU decision to oblige publicly traded EU companies to use international accounting standards significantly changed the context for the IASCF/IASB .
The EU decision to oblige publicly traded EU companies to use international accounting standards significantly changed the context for the IASCF/IASB .
The IASCF/IASB used to set voluntary international accounting standards.
The IASCF/IASB used to set voluntary international accounting standards.
The EU decision turned the IASCF/IASB into a quasi law-maker.
The EU decision turned the IASCF/IASB into a quasi law-maker.
This raises a number of questions that have not yet been addressed by the IASCF/IASB.
This raises a number of questions that have not yet been addressed by the IASCF/IASB.