natgillin/translations-raw huggingface dataset:
c. sikre, at sammensætningen af IASB, Standards Advisory Council (SAC) og International Financial Reporting Interpretation Committee (IFRIC) forbedres, og at udnævnelsesproceduren er gennemsigtig, og at der tages rimeligt hensyn til de forskellige interessegruppers interesser;
(c) a guarantee that the composition of the IASB, the Standards Advisory Council (SAC) and the International Financial Reporting Interpretations Committee (IFRIC) is improved and that the trustees ensure that the appointment procedure is transparent and due account is taken of the interests of various interest groups;
d. større inddragelse af medlemmerne i kontrollen med IASB og dets arbejdsplan, især med hensyn til den måde, arbejdsplanen udarbejdes på, og mandaterne til IASB bliver meddelt;
(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;
e. sikring i IASCF's vedtægter af, at IASB udvikler regnskabsløsninger, som ikke kun er fagligt korrekte, men som også afspejler, hvad der set fra samtlige brugeres (investorer, tilsynsmyndigheder) og de regnskabsaflæggendes side er nødvendigt og muligt;
(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;
f. konsekvensvurderinger for alle projekter for at efterprøve omkostninger og fordele (for bl.a. brugervirksomhederne) af udkast og navnlig for at understrege konsekvenserne for den finansielle stabilitet;
(f) carrying out impact assessments for all projects, so as to check the costs and benefits (including those for user firms) of draft texts and, in particular, to highlight the implications for financial stability;
11. mener, at IASB, inden man går ind i udarbejdelsen af en standard, skal tage højde for de behov og relevante oplysninger, brugerne (revisorer, investorer, tilsynsmyndigheder) mener at have brug for;
Considers that the IASB, before embarking on the development of a standard, must take account of actual needs and of the relevant information which users (auditors, investors and supervisors) feel they require;
Gennemførelse af IFRS i EU
Implementation of IFRS in EU
22. understreger, at konsekvens ved vedtagelsen og gennemførelsen er vigtig for IFRS' succes, men erindrer om, at der er tale om principbaserede standarder, og at der ikke bør tilstræbes konsekvens på bekostning af en professionel vurdering;
Stresses that consistency in adoption and application is essential to the success of the IFRS, but recalls that these are principle-based standards and that, therefore, consistency should not be pursued to the detriment of professional judgement;
29. kræver, at der kun skal udarbejdes og ændres i en regnskabsstandard, hvis det er sikret, at der er et tydeligt og nyttigt behov herfor og efter en egentlig forudgående høringsproces;
Asks that an accounting standard should be drawn up and modified only when it has been ensured that there is a clear and beneficial need for it, and following a proper preliminary consultation process;
IASB-rammekoncept (idémæssigt grundlag for IASB's aktiviteter): peger i denne forbindelse på, at der ikke kun udarbejdes regnskaber for investorer på kapitalmarkederne, men også for en lang række andre aktører, f.eks. kreditorer, arbejdstagere, myndigheder, ejere, kunder, mm.
(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.;
c. IAS 23 og IAS 39: opfordrer i den forbindelse IASB til at integrere en definition på egenkapital i IAS 32, der gør det muligt for alle selskabsformer, herunder navnlig andelsselskaber og personselskaber at opføre kapital, andelshaverne har stillet til rådighed, som egenkapital i balancen, samt sikre en løsning for hedge accounting, der bygger på kreditinstitutternes faktiske risikostyring;
(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;
d. virksomhedssammenslutninger (opførelse af overtagelser): peger i denne forbindelse på, at IASB bør udarbejde løsninger for, i hvilket omfang dagsværdiprincippet skal anvendes ;
(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;
e. dagsværdimåling: mener, at IASB bør træffe sin afgørelse på grundlag af resultaterne af høringerne og som følge af de betydelige virkninger heraf begrænse anvendelsen af dagsværdiprincippet;
(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;
f. tjenesteydelseskoncessioner (aftaler, hvor en virksomhed (licenstager) gennem en aftale med en licensgiver (normalt en regering) får ret og pligt til at levere offentlige tjenesteydelser): peger i denne forbindelse på, at der skal findes afbalancerede løsninger, samt
(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
g. performance reporting (identificering og præsentation af alle konstaterede ændringer i aktiver og passiver som følge af forretningsdriften og andre begivenheder, som ikke skyldes transaktioner med ejere): peger i denne forbindelse på, at der skal findes afbalancerede løsninger.
(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.
IFRS for små og mellemstore virksomheder (SMV'er)
IFRS for SMEs
39. foreslår, at det først vurderes, hvorvidt SMV'er i EU vil have gavn af en standard, der er udviklet af IASB; bemærker, at IASB normalt anser sig selv som standardsætter til gavn for investorer på kapitalmarkedet; anerkender, at IASB i sin Basis for conclusions bekræfter, at kravene til SMV'erne er meget forskellige fra kravene til kapitalmarkedsinvestorer; sætter spørgsmålstegn ved, om balancen i forhold til SMV er tilstrækkelig i IASB; anerkender dog, at der fra andre dele af verden kan komme en anmodning om at udvikle en standard for SMV'er, og foreslår, at der foretages en mere præcis evaluering af dette behov; understreger, at dette ikke kan foregribe en EU-godkendelse af en efterfølgende standard;
Would propose to assess first whether EU SMEs will derive any benefits from a standard developed by the IASB; notes that generally the IASB considers itself as a standard setter in the interest of capital market investors; acknowledges that the IASB confirms in its 'basis for conclusions' that SMEs face different requirements to those for capital market investors; questions whether the balance relating to SMEs is currently sufficient in the IASB; acknowledges though that from other parts of the world there may be a request to develop a standard for SMEs and proposes that a more precise assessment of this demand be undertaken; underlines that this is without prejudice to the EU acceptance of a subsequent standard;
41. henviser til, at der i det fjerde og syvende selskabsdirektiv fastsættes retlige rammer for årsregnskabet for europæiske SMV'er, og at det stadigt skal afklares, i hvilket forhold den af IASB foreslåede IFRS-standard for SMV'er står til det fjerde og syvende selskabsdirektiv; mener, at fjerde og syvende selskabsdirektiv kunne danne grundlag for regnskabskrav til SMV i EU, herunder personselskaber;
Points out that the Fourth and Seventh Company Law Directives provide the legal framework for the annual accounts of European SMEs and that it still has to be clarified how the IFRS for SMEs proposed by the IASB relates to the Fourth and Seventh Company Law Directives; considers that the Fourth and Seventh Company Law Directives could be the basis for accounting requirements for EU SMEs, including partnerships;
46. mener, at en standard for SMV'er skal tage hensyn til, at der findes forskellige selskabsformer i EU (f.eks. interessentskaber og kooperativer); mener derfor, at en standard skal indeholde en klar definition af egenkapitalen, som tager hensyn til SMV'ernes særlige behov;
Takes the view that a standard for SMEs must take into consideration the fact that there are different forms of undertaking in the EU (such as partnerships and cooperatives); believes, therefore, that a standard must contain a clear definition of 'own funds' that takes account of the particular needs of SMEs;
48. opfordrer Kommissionen til at sikre en egentlig høringsprocedure omkring en EU-regnskabsramme for SMV i lighed med normale retsaktsforslag og trække sin forpligtelse til at gennemføre og vedtage en IFRS-standard for SMV'er tilbage samt hindre en sideløbende anvendelse i EU, så længe den interne EU-proces ikke er afsluttet; tilskynder Kommissionen til at overveje mulighederne for at reducere den administrative byrde for SMV på regnskabs- og revisionsområdet;
Calls on the Commission to arrange a proper consultation procedure for a EU accounting framework for SMEs along the lines of normal legislative proposals, and to withdraw its commitment to implementing and adopting an IFRS SME standard as well as preventing parallel application in the EU as long as the EU internal process has not been concluded; encourages the Commission to consider the opportunity for reduction of administrative burden for SMEs in the field of accounting and auditing;
50. minder om, at samtlige internationale aktørers endemål må være en uforbeholden vedtagelse af IFRS; erkender spændingerne mellem ønsket om at sikre størst mulig konvergens og ønsket om at bevare EU's uforbeholdne beføjelse til at afvige fra den globalt mulige konsensus; understreger, at afvigelser fra globale standarder bør begrænses til det absolut nødvendige både i EU og andre dele af verden; er af den opfattelse, at tredjelande bør kunne behandle EU som en helhed og ikke behandle 27 forskellige medlemsstater uensartet, og at den påbegyndte konvergensproces i forhold til allerede eksisterende systemer kun må betragtes som indledende etaper;
Recalls that the ultimate aim of all international stakeholders must be the adoption of IFRS; acknowledges the tension between the intention of achieving maximum convergence and the desire to preserve the EU's full competence to deviate from the consensus that is globally achievable; emphasises that deviations from global standards should be restricted to the minimum necessary both in the EU and in other parts of the world; takes the view that third countries should deal with EU as a whole and not treat the 27 Member States differently and that the ongoing processes of convergence with existing systems can only be accepted as intermediate stages;
Køreplan for konvergens og ækvivalens
Road map for convergence and equivalence
54. konstaterer, at SEC den 20. juni 2007 fremsatte et forslag om at godkende udsendte regnskaber fra udenlandske udstedere uden krav om afstemning, hvis de er blevet udarbejdet på grundlag af den engelske udgave af IFRS, der er vedtaget af IASB; understreger, at IFRS-standarder, der er indarbejdet i EU's gældende ret, skal anerkendes af SEC;
Notes that on 20 June 2007 the SEC submitted a proposal to the effect that financial statements by foreign issuers should be approved without reconciliation being required, provided that they had been prepared on the basis of the English version of IFRS adopted by the IASB; stresses that the IFRS standards incorporated by the European Union into existing law must be recognised by the SEC;
57. minder om, at USA's præsident, formanden for Det Europæiske Råd og formanden for Kommissionen den 30. april 2007 underskrev en fælles erklæring efter det årlige topmøde, der, hvad angår regnskabsaflæggelse, indeholder følgende passage: "Finansielle markeder.
Recalls that on 30 April 2007 the President of the United States of America, the President-in-Office of the European Council and the President of the European Commission signed Joint EU-US statement following the annual summit which on the issue of financial reporting contains the following: 'Financial markets.
Foranstaltninger til at skabe forudsætningerne for anerkendelse af USA's Generally Accepted Accounting Principles og International Financial Reporting Standards i begge økonomiske områder uden krav om afstemning senest i 2009."
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';
IASCF og IASB.
Instructs its President to forward this resolution to the Council, the Commission, CESR, the IASCF and IASB.
"IFRS testet, IASB dumpet"
'IFRS tested, IASB failed'
Siden januar 2005 har kapitalmarkedsorienterede selskaber i EU haft pligt til at anvende internationale regnskabsstandarder i forbindelse med deres koncernregnskaber.
Since January 2005 publicly traded EU companies have been obliged to use international accounting standards for their consolidated financial statements.
Disse internationale regnskabsstandarder udvikles af en uafhængig privat organisation (International Accounting Standards Committee Foundation og International Accounting Standards Board) i 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.
Standarderne indarbejdes ved en godkendelsesmekanisme i gældende EU-lovgivning.
The standards are incorporated into existing EU law by means of an endorsement mechanism.
Erfaringer fra tidligere år viser, at denne privatretlige organisation er uigennemsigtig og uden for demokratisk kontrol.
Experience over recent years illustrates that this organisation, governed by private law, is untransparent and outside democratic control.
Det fremgår f.eks. ikke klart, hvordan dens arbejdsplan udvikles, hvordan mandaterne er udformet, hvordan og i forhold til hvilke kriterier medlemmerne vælges, hvordan den tager højde for interessenternes interesser (herunder regnskabsaflæggere og brugere, der i henhold til loven skal anvende internationale regnskabsstandarder).
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).
Endvidere anvender organisationen udelukkende frivillige bidrag fra virksomheder, sit eget erhverv og andre donorer, hvilket kan rejse spørgsmål.
Moreover, the organisation relies solely on voluntary contributions from companies, the profession and other contributors, which may give rise to questions.
Derudover har Europa-Kommissionen og SEC lanceret en køreplan for konvergens og ækvivalens i forbindelse med internationale og amerikanske regnskabsstandarder.
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.
I denne forbindelse skal IASCF-organisationen arbejde sammen med dens modpart i USA om at opnå teknisk konvergens for regnskabsstandarder.
In this context, the London-based IASCF is committed to work with its US counterpart on achieving technical convergence of accounting standards.
Parallelt hermed skal Europa-Kommissionen sikre konsekvent anvendelse af internationale regnskabsstandarder i Den Europæiske Union.
In parallel, the European Commission is committed to ensure consistent application of international accounting standards in the European Union.
Ordføreren mener derfor, at det er relevant at foretage en yderligere analyse af gennemsigtigheden og den demokratiske kontrol i organisationen i London, gennemførelse af internationale regnskabsstandarder i EU, den internationale regnskabsstandard for små og mellemstore virksomheder (IFRS for SMV'er) og endelig konvergens og ækvivalens i regnskabsstandarder mellem EU og USA.
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.
Det gælder så meget desto mere, fordi regnskabsområdet berører meget vigtige statslige beslutningskompetencer, som har en massiv indvirkning på mange andre områder inden for erhvervs- og skatteret.
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.
Demokratisk legitimitet skal sikre, at alle berørtes interesser er repræsenteret rimeligt og bliver vejet op mod hinanden i en gennemsigtig procedure efter fair regler.
Democratic legitimacy must ensure that the interests of all those affected are suitably represented and balanced in a transparent procedure using fair rules.
Organisationens øverste beslutningstagende organ, Board of Trustees , opviser særlige mangler på dette område.
Up to now, these requirements are not adequately met in the system of the IASCF.
Forvalterne vælges hovedsagelig ud fra regionale forholdskriterier, således at der ikke tages hensyn til andre vigtige interesser (f.eks. forskellige erhvervssektorer, virksomhedsformer, arbejdstager- og arbejdsgiverinteresser og især politisk ansvarlige).
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).
Derved ændrer den intet ved det problematiske i, at der er tale om en selvudnævnelsesprocedure uden legitimitet, som gør det vanskeligt at få nye interesser repræsenteret.
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.
Dette Board of Trustees udvælger medlemmerne til de andre IASCF-organer.
This Board of Trustees selects the members of the remaining IASCF bodies.
Det vigtigste af disse er IASB, hvor faglig baggrund også tæller med til kvalifikationskriterierne, foruden den regionale forholdsmæssighed.
The main such body is the IASB, the qualification criteria for which include professional background as well as proportionate representation for the regions.
For bedre at kunne tage hensyn til involverede interessenters anliggender, har forvalterne besluttet at udvide interpretationsorganet IFRIC med to medlemmer, så der fremover er 14 medlemmer.
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.
Dette viser, at IASC har reageret på opfordringerne til en bedre interesserepræsentation, som tidligere har været rejst offentligt (Kommissionens rapporter om forvaltning og finansiering af IASB og IASCF fra december 2006 og juli 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).
Senest har Rådet (økonomi- og finansministrene) den 10. juli 2007 vedtaget konklusioner, som opfordrer IASC til at arbejde videre på dette område.
On 10 July 2007 the ECOFIN Council adopted conclusions calling on the IASC Foundation to make further efforts in this direction.
Fra Europa-Parlamentets side må det konstateres, at den hidtidige finansiering med donationer er yderst ugennemsigtig, og at årsberetningerne, som er den eneste kilde til oplysninger, er blevet stadig mindre informative.
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.
Parlamentet har ikke fået forelagt bilag om den nuværende finansiering eller planer for det nye finansieringssystem.
No documents on current funding or plans for the new funding system were submitted to Parliament.
Det fremgår imidlertid af Kommissionens anden rapport om forvaltning og finansiering af IASB og IASCF, at man på trods af de fremskridt, der er gjort, endnu ikke har nået målsætningen om en bæredygtig solid finansiering.
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.
Det bør Parlamentet ligeledes underrettes om.
Parliament should also have been informed of this.
IASCF's vedtægter blev imidlertid ændret for nylig.
However, the IASCF constitution was recently amended.
Det hævdes at være et forsøg på at styrke forvalternes rolle.
It is claimed that this was an attempt to strengthen the role of the trustees.
Der er imidlertid lang vej igen.
But much more must be done.
Forvalterne skal for eksempel være bedre til at kontrollere IASB og dens arbejdsplan, være mere involveret i, hvordan arbejdsplanen fastlægges, hvordan mandaterne til IASB fremkommer samt være langt mere synlige.
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.
Kriterierne for at vælge forvaltere og medlemmer af IASB skal ændres for at sikre en afbalanceret struktur.
The criteria for selecting the trustees and IASB members must be changed to ensure that the structure is balanced.
I forbindelse med den sidst ændring af vedtægten hilses det velkomment, at alle bidrag fra høringsproceduren i fremtiden vil blive besvaret med en udtalelse fra IAS-bestyrelsen og begrundelser for kommentarer, der ikke er taget til følge, bliver offentliggjort.
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.
EU's beslutning om at forpligte kapitalmarkedsorienterede EU-selskaber til at anvende internationale regnskabsstandarder ændrede rammerne for IASCF/IASB betydeligt.
The EU decision to oblige publicly traded EU companies to use international accounting standards significantly changed the context for the IASCF/IASB .
IASCF/IASB plejede at fastsætte frivillige internationale regnskabsstandarder.
The IASCF/IASB used to set voluntary international accounting standards.
Med EU's beslutning blev IASCF/IASB nærmest ophøjet til et lovgivningsorgan.
The EU decision turned the IASCF/IASB into a quasi law-maker.