natgillin/translations-raw huggingface dataset:
Na primer, ali naj bodo standardi prosto na voljo vsem, ki so zavezani k uporabi?
For instance, should standards not be freely available to all those required to apply them?
Ali je demokratičen nadzor FUOMRS in UOMRS zadosten in ali je članstvo v teh organih reprezentativno?
Is there sufficient democratic control over the IASCF and IASB and do these bodies have a representative membership?
Ali med organoma obstaja ustrezno ravnovesje?
Is there an appropriate balance between the bodies?
Ali je primerno, da se FUOMRS/UOMRS osredotočata le na zagotavljanje informacij kapitalskim trgom?
Is it appropriate that the IASCF/IASB only focuses on providing information to capital markets?
Kaj pa drugi uporabniki računovodskih izkazov, npr. upniki, javni organi, lastniki, stranke in zaposleni?
What about other users of financial statements, e.g. creditors, public authorities, owners, customers and employees?
Poleg tega vsi pobudniki zakonodaje izvajajo ocene vpliva, toda UOMRS trenutno ne ocenjuje vpliva , ki bi ga računovodski projekt lahko imel na pripravljavce in uporabnike.
Moreover, any initiator of laws carries out impact assessments, but the IASB currently does not assess the impact an accounting project could have on preparers and users.
UOMRS bi moral za vse projekte oceniti stroške, ki bi jih lahko imeli pripravljavci, ter preučiti, kakšne koristi bi lahko imeli tisti, ki uporabljajo MSRP.
For all projects the IASB should estimate the costs that could be incurred by preparers as well as consider what benefits it might bring about to those applying the IFRS.
Statut FUOMRS mora zagotoviti tudi, da UOMRS razvija računovodske rešitve, ki niso le tehnično pravilne, ampak tudi odražajo potrebe in možnosti z vidika uporabnika in pripravljavca.
Moreover, the IASCF Constitution must ensure that the IASB develops accounting solutions that not only are technically correct but also reflect what would be necessary and possible, seen from a user and preparer point of view.
Drugo vprašanje je financiranje .
Another issue is funding.
Organizaciji, kot sta FUOMRS/UOMRS, morata imeti pregleden in stabilen sistem financiranja.
An organisation like the IASCF/IASB must have a transparent and stable funding system.
Jasno je, da so sistemi financiranja lahko različno oblikovani; tako je mogoče delno financiranje z javnimi sredstvi ali v celoti z zasebnimi sredstvi.
Clearly funding systems can be designed in different ways; for instance, public sources could provide partial funding, or purely private funding could be used.
V sklepu Ekonomsko-finančnega sveta (ECOFIN) je bila poudarjena potreba po zagotavljanju trajnostnega financiranja organizacije.
The ECOFIN conclusions stressed the need to secure sustainable funding for the organisation.
Dosedanje financiranje iz prispevkov izhaja iz začetnega obdobje sedanje oblike organizacije in naj bi se do leta 2005 bilo nadomestilo z dolgoročnim sistemom financiranja.
The funding from contributions hitherto dates back to the early stages of the organisation's current form, and was supposed to have been replaced by 2005 by a long-term system of funding.
Ker tega cilja ni bilo mogoče doseči, se je financiranje na podlagi prispevkov nadaljevalo še dve leti in naj bi se izvajalo le še do 31. decembra 2007.
After it proved impossible to achieve that objective, contribution-based funding was extended for a further two years, and is supposed to continue only until 31 December 2007.
Poročevalec meni, da FUOMRS/UOMRS nikakor nista pregledna in uravnotežena.
The rapporteur is convinced that the IASCF/IASB is far from being transparent and balanced.
Poročevalec je tudi prepričan, da je treba izboljšati demokratičen nadzor v organizaciji.
The rapporteur is also convinced that democratic control within the organisation must be improved.
Izvajanje MSRP v Evropi
Implementation of IFRS in Europe
Prikazan je postopek odobritve EU.
Below the EU endorsement process is illustrated.
Poročevalec poudarja, da postopek odobritve velja le za mednarodne računovodske standarde za javne delniške družbe.
The rapporteur points out that the endorsement procedure only applies to international accounting standards for publicly traded companies.
Ni ga mogoče uporabiti za odobritev standarda MSRP za mala in srednje velika podjetja, ker bi bila za to potrebna nova pravna podlaga.
It cannot be used to endorse IFRS for SMEs, since a new legal basis would be needed for this.
Poleg tega je v postopek odobritve vključenih veliko organov.
Moreover, there are many bodies involved in the endorsement procedure.
Zlasti s Komisijo sodeluje veliko odborov in zdi se, da se njihove pristojnosti v določenem obsegu prekrivajo.
Especially the Commission receives input from a number of committees that to an extent seem to have overlapping competences.
Poročevalec poudarja tudi, da nedavna sprememba postopka komitologije pomeni, da bo Evropski parlament še bolj sodeloval pri razvoju in odobritvi mednarodnih računovodskih standardov ter da mora biti Evropski parlament med drugim tudi zaradi varčnosti s časom pravočasno obveščen o poteku dela.
The rapporteur also stresses that the recent change to the comitology procedure means that the European Parliament will be even more engaged in the development and endorsement of international accounting standards and that, not least in order to save time, the European Parliament needs to be kept informed in a timely manner about how work is progressing.
Glede na aktualna računovodska vprašanja bi bili lahko leti 2007 in 2008 odločilni za sodelovanje med FUOMRS/UOMRS, Komisijo, Svetom in Evropskim parlamentom.
Given the number of topical accounting issues, 2007 and 2008 could be significant years for the cooperation between the IASCF/IASB, the Commission, the Council and the European Parliament.
MSRP za mala in srednje velika podjetja
IFRS for small and medium-sized enterprises (SMEs)
UOMRS je 15. februarja 2007 je objavil osnutek standarda o računovodskem poročanju za mala in srednje velika podjetja ter vse interesne skupine pozval, da do 1. oktobra 2007 predložijo pripombe k temu predlogu.
On 15 February 2007 the IASB published the draft financial reporting standard for small and medium-sized enterprises and invited all stakeholders to submit comments on this proposal by 1 October 2007.
Ker je Evropski parlament vključen v prenos tega standarda v evropsko zakonodajo, predlaga svoje prve pripombe.
Given that the European Parliament is involved in implementing this standard in European law, it hereby forwards its initial comments.
Poročevalec je 10. aprila predložil pristojnemu Odboru za ekonomske in monetarne zadeve delovni dokument kot pripravljalno delo za poročilo na lastno pobudo.
In preparation for the own-initiative report, the rapporteur submitted a working document to the competent Committee on Economic and Monetary Affairs on 10 April 2007.
Ta delovni dokument je sprožil razpravo, ki je zelo pripomogla k pripravi tega poročila.
This working document sparked a process of discussion that has greatly contributed to this report.
UOMRS si je sam zastavil cilj, da vse veljavne standarde MSRP za uporabo v malih in srednje velikih podjetjih združi ter predstavi v poenostavljeni obliki.
The IASB set itself the aim of bringing together all existing IFRS standards for application in small and medium-sized undertakings and making them available in simplified form.
Namen je bil oblikovanje enotnega dokumenta, ki v sorazmerno strnjenem obsegu vsebuje vse predpise, ki jih morajo uporabljati MSP.
The intention was to produce a stand-alone document containing all the rules that must be applied by SMEs in a relatively brief overview.
Standardi bi morali biti predstavljeni pregledno in lahko razumljivo, zato da bi jih lahko brez težav uporabljala mala podjetja, ki imajo razmeroma omejeno osebje in finančna sredstva za pripravo računovodskih izjav.
The standards were to be presented in a clear and easily understandable way so that they would be easy to apply for small undertakings with relatively limited staff and financial resources for drawing up financial statements.
Za uspeh tega projekta je bistvena dosledna omejitev izčrpnih predpisov na okoliščine, ki so pomembne za MSP, in poenostavitev predpisov.
Consistently reducing the comprehensive rules to the circumstances relevant to SMEs and simplifying the rules are central elements for the success of this project.
V skladu z UOMRS je osnutek MSRP za mala in srednje velika podjetja namenjen podjetjem s približno 50 zaposlenimi.
According to the IASB the draft IFRS for SMEs aims at companies with around 50 employees.
Podjetjem, ki niso javno odgovorna, ampak morajo objaviti računovodske izkaze za zunanje uporabnike, naj bi se zagotovile računovodske smernice, v skladu s katerimi se lahko splošni računovodski izkazi objavijo za zunanje uporabnike.
Firms that do not have public accountability but are required to publish financial statements for external users are to be given accounting guidance, according to which general-purpose financial statements can be published for external users.
UOMRS v osnutku za javno obravnavo pojasnjuje, da namerava standard MSRP za mala in srednje velika podjetja posodobiti vsaki dve leti.
In the exposure draft the IASB explains that it intends to update the IFRS for SMEs every two years.
Ni primerno, da UOMRS predpisuje, katera podjetja lahko uporabljajo MSRP za mala in srednje velika podjetja ali ga ne smejo uporabljati.
It is inappropriate for the IASB to prescribe which companies should or should not be able to use the IFRS for SMEs.
Odločitev o upoštevanju MSRP za mala in srednje velika podjetja mora biti prepuščena demokratično izvoljenim organom.
It must be left to democratically elected bodies to decide whether they can find any inspiration in the IFRS for SMEs.
Mala in srednje velika podjetja na splošno menijo, da bi se UOMRS moral omejiti na oblikovanje enostavnega standarda, ki ustreza potrebam malih in srednje velikih podjetij, ter jim zagotavlja stabilno izhodišče.
SMEs generally find that the IASB should confine itself to developing a simple standard fitting the needs of SMEs and giving them a stable platform.
Glede na prve odzive malih in srednje velikih podjetij se UOMRS ni izkazal za učinkovitega.
Given the first reactions from SMEs IASB have failed to deliver.
Mala in srednje velika podjetja menijo tudi, da je osnutek za javno obravnavo preveč zapleten in da pojem lastnih sredstev ne izpolnjuje posebnih potreb malih in srednje velikih podjetij.
SMEs also consider the exposure draft as much too complicated and that its definition of own funds does not meet the particular needs of small and medium-sized businesses.
Mala in srednje velika podjetja so zaskrbljena tudi zaradi namenov UOMRS, da bi standarde spremenil vsaki dve leti.
Prospects of the IASB changing the standards every other year also worry SMEs.
Na splošno je vprašljivo tudi to, ali imata FUOMRS/UOMRS strokovno znanje za razvijanje enostavnega standarda za mala in srednje velika podjetja, ki niso javna, da bi tako upoštevala različne oblike, ki jih lahko imajo mala podjetja.
More generally it is questionable whether the IASCF/IASB has the expertise to develop a simple standard for SMEs which are not publicly traded, so as to take into account e.g. the many different forms that small business may take.
Poleg tega ni jasno, kdo je UOMRS podelil mandat za predlaganje takšnega MSRP za mala in srednje velika podjetja, vprašljivo pa je tudi, ali je sploh kdaj obstajala potreba ali povpraševanje po takem standardu.
Moreover, it is unclear who gave a mandate to the IASB to suggest such an IFRS for SMEs and it is even questionable whether there ever was a need or a demand for such a standard.
Poročevalec meni, da bo že samo spodbujanje prostovoljne uporabe MSRP za mala in srednje velika podjetja oviralo demokratičen proces in izključilo zakonodajalce.
The rapporteur considers that even promoting or encouraging voluntary use of the IFRS for SMEs will short-circuit the democratic process and cut out legislators.
Odločitev nekaterih držav članic, da bodo uporabile končni MSRP za mala in srednje velika podjetja, bi lahko povzročila delitev notranjega trga ter lahko celo ovirala računovodenje za mala in srednje velika podjetja v celotni EU.
Should a few Member States decide to apply the final IFRS for SMEs this would lead to fragmentation of the internal market and might even prejudice uniform accounting for SMEs across the entire EU.
Parlament lahko vsaj izvede prvo oceno in ni prepričan, ali so mala in srednje velika podjetja v Evropi zahtevala MSRP za mala in srednje velika podjetja, ki jih je pripravil UOMRS, oziroma ali ga potrebujejo.
Parliament can at least make an initial assessment, and it is not convinced that SMEs in Europe have called for and need an IFRS for SMEs drawn up by the IASB.
Morda bi bilo primerno zagotoviti evropski standard za mala in srednje velika podjetja, ki bi npr. temeljil na mnenju Evropske svetovalne skupine za računovodsko poročanje (EFRAG) v zvezi z MSRP za mala in srednje velika podjetja.
It would perhaps be appropriate to offer a European SME standard based e.g. on the opinion of EFRAG (European Financial Reporting Advisory Group) on the IFRS for SMEs.
Evropski standard za mala in srednje velika podjetja bi omogočil tudi upoštevanje posebnih regionalnih značilnosti (npr. tistih v zvezi s pravom družb).
A European SME standard would also make it possible to take specific regional characteristics (e.g. those relating to company law) into account
Načrt za konvergenco in enakovrednost
Road map towards convergence and equivalence
Splošna konvergenca računovodskih standardov vedno bolj napreduje.
Global convergence of accounting standards has proceeded at an ever-increasing pace.
Skoraj 100 držav zdaj dovoljuje ali zahteva uporabo MSRP.
At present, almost 100 countries permit or require the use of IFRS.
K temu povečanemu splošnemu zanimanju za MSRP je bistveno prispevala odločnost EU, da od vseh javnih delniških družb zahteva, da od začetka leta 2005 za svoje konsolidirane računovodske izkaze uporabljajo MSRP.
A key element to this increased global interest was the EU's determination to require all its publicly traded companies to use IFRS in their consolidated financial statements from the beginning of 2005.
V skladu z uredbo je bilo majhnemu deležu podjetij dovoljeno uporabljati splošno sprejeta računovodska načela Združenih držav do 1. januarja 2007.
Under the IAS Regulation a small proportion of companies were allowed to use US GAAPs until 1 January 2007.
UOMRS in FASB (organ ZDA za določanje računovodskih standardov) sta objavila zelo obsežen skupni delovni program.
The IASB and the FASB (the US accounting standard setter) have published a very full joint work programme.
Cilj je doseči napredek glede enakovrednosti njunih računovodskih standardov do leta 2009.
The objective is to achieve progress towards the equivalence of each other's accounting standards by 2009.
Ameriška Komisija za trg vrednostnih papirjev in borzo (SEC) je 20. junija predložila predlog za posvetovanje o priznanju računovodskih izkazov, ki temeljijo na MSRP.
On 20 June 2007 the American Securities and Exchange Commission (SEC) submitted a proposal for consultation on the recognition of statements based on the IFRS.
To je zelo dobrodošla novica, ker ZDA v skladu z dogovorom z EU, sklenjenim 30. aprila, obravnavajo ukrepe, namenjene opustitvi stroškovno obremenjujočih obveznosti usklajevanja, ki so do zdaj veljale za evropska podjetja, ki kotirajo na borzi ZDA.
This is very welcome news, since the US, in accordance with the agreement signed between the US and the EU on 30 April, is considering measures aimed at waiving the costly reconciliation requirements hitherto applicable for European undertakings listed in the US.
Vendar je mogoče z natančno preučitvijo ugotoviti, da SEC namerava priznati le računovodske izkaze, ki so bili pripravljeni v skladu z angleško različico standardov, ki jih je sprejel UOMRS.
However, closer examination reveals that the SEC intends to recognise only financial statements drawn up according to the English version of the standards adopted by the IASB.
Komisija je jeseni 2007 pismeno pozvala SEC, da prizna MSRP, ki imajo veljavnost zakonodaje EU.
The Commission wrote to the SEC in the autumn of 2007 calling for the recognition of IFRS, which has the force of EU law.
Obstoječo različico standardov MRS/MSRP, ki imajo zakonsko moč v EU – glavni uporabnici MSRP – bi lahko organi Združenih držav v prihodnje obravnavali kot lokalne različice in torej neobvezujoče.
The existing version of the IAS/IFRS standards, which have the force of law in the EU – the main applier of IFRS – might in future be considered as local variations by the US authority, and thus not binding.
Tako SEC, nacionalni organ, daje prednost zasebnim predlogom organa, ki ni politično nadzorovan, pred veljavno zakonodajo EU.
The SEC, a national body, is thus giving private proposals from a body outside political control priority over current EU law.
SEC bi lahko predložila ameriško razlago veljavnih predpisov MSRP in zahtevala, da jih izpolnjujejo evropska podjetja, ki nameravajo v Združenih državah predstaviti računovodske izkaze v skladu z MSRP ter bi tako sama oblikovala ameriško različico MSRP.
For its part, the SEC could submit American interpretations of current IFRS rules, and require European companies which wish to present financial statements in the United States in accordance with IFRS to comply with those, thereby itself creating a US variation on the IFRS.
Poleg tega obstaja nevarnost, da bi SEC lahko postala končni organ za pojasnjevanje MSRP.
There is also the risk of the SEC becoming the ultimate body interpreting the IFRS.
Evropska komisija mora imeti temeljno odgovornost do UOMRS, da bi se v tem procesu konvergence evropski interesi upoštevali enakovredno ameriškim.
The Commission must be given fundamental responsibility vis-à-vis the IASB so that EU interests are taken into account in this convergence process on an equal footing with American interests.
Medtem je vedno bolj vprašljiva smiselnost popolne konvergence med splošno sprejetimi računovodskimi načeli Združenih držav in MSRP.
In the meantime, questions have also been raised regarding the appropriateness of full convergence between US-GAAP and the IFRS.
Upoštevati je treba, da se MSRP uporabljajo tudi za podjetja, ki kotirajo na več borzah, čeprav to ne velja za večino podjetij, ki jih uporabljajo.
It must be taken into account that IFRS is also applicable to firms which are listed on several stock exchanges, although this does not apply to the vast majority of firms applying it.
Prizadevanja za dosego enotnega standarda računovodskega poročanja s približevanjem obeh prevladujočih standardov na svetovni ravni bi lahko bila prevelika: prizadevanja za konvergenco so bila potrebna, dokler se je v svetu uporabljalo več standardov kot trenutna vodilna standarda.
Efforts to achieve a single reporting standard by approximating the two dominant standards at world level might prove too great: efforts towards convergence were necessary as long as more standards were in use worldwide than the current two leading standards.
Konvergenco med tema dvema standardoma bi nadomestilo politično priznavanje enakovrednosti dveh vsebinsko različnih, vendar enako kakovostnih standardov.
An alternative to convergence between these two standards would be the political recognition of equivalence between both standards, which differ in content but are of an equally high quality.
Komisija je 12. julija 2007 predložila prvo poročilo o časovnem delovnem razporedu organov, pristojnih za nacionalne računovodske standarde v Združenih državah, na Japonskem in v Kanadi, za konvergenco med MSRP in splošno sprejetimi računovodskimi načeli (GAAP) teh držav.
On 12 July 2007 the Commission submitted a first report on the work timetable of the authorities responsible for national accounting standards in the US, Japan and Canada for convergence between IFRS and the Generally Accepted Accounting Principles (GAAPs) of those countries.
Poročilo opisuje tudi napredek, dosežen pri konvergenc i med mednarodnimi standardi računovodskega poročanja in splošno sprejetimi računovodskimi načeli Kanade, Japonske in ZDA, ter napredek glede opustitve obveznosti usklajevanja, ki veljajo za izdajatelje Skupnosti v teh državah .
The report also describes the amount of progress in the convergence between International Financial Reporting Standards and the Generally Accepted Accounting Principles of Canada, Japan and the United States of America and of progress on the elimination of reconciliation requirements that apply to Community issuers in those countries .
Vprašanja v zvezi s konvergenco in enakovrednostjo računovodskih standardov so zagotovo povezana z razpravo EU in Združenih držav o finančnih konglomeratih in odloženem izvajanju Basla II.
Certainly the issues concerning convergence and equivalence of accounting standards have some parallels to EU-US discussions on financial conglomerates and the delayed implementation of Basle II.
Zdi se, kot da se želijo vključiti v pogajanja o sporazumih o novih predpisih, da bi dosegla sporazumni dogovor, ki pa ga pozneje ne bi upoštevala.
It looks as if the United States were willing to be involved in negotiating agreements on new rules in order to reach a compromise, but will then fail to implement them subsequently itself.
V zvezi z morebitnim priznavanjem MSRP s strani SEC se postavlja pereče vprašanje, kdo bi moral imeti pristojnost za končno razlago standardov?
The potential recognition of IFRS by the SEC brings with it the urgent question of where the ultimate competence regarding interpretation is to lie.
Ugotoviti je treba, da evropske strukture še niso pripravljene na to vprašanje.
It has to be noted that the European structures are not yet ready for this question.
Komisija se je za ostale tretje države zavezala, da bo Evropski odbor za vrednostne papirje in Evropski parlament obveščala o razvoju rednih razprav in napredku na področju konvergence med mednarodnimi standardi računovodskega poročanja in splošno sprejetimi računovodskimi načeli tretjih držav ter napredku pri odpravi kakršnih koli obveznosti usklajevanja.
For other third countries the Commission has committed itself to report to the European Securities Committee and the European Parliament about the development of regulatory discussions and the amount of progress in the convergence between International Financial Reporting Standards and the Generally Accepted Accounting Principles of third countries and progress towards the elimination of any reconciliation requirements.
o mednarodnih standardih računovodskega poročanja in vodenju uprave za mednarodne računovodske standarde
on International Financial Reporting Standards (IFRS) and the governance of the IASB
1. potrjuje stališče Parlamenta iz odstavkov 37 do 39 njegove resolucije z dne 4. julija 2006 o nedavnem razvoju dogodkov in možnostih v zvezi s pravom družb
Repeats Parliament's position as stated in paragraphs 37 to 39 of its resolution of 4 July 2006 on recent developments and prospects in relation to company law
UL C 303 E, 13.12.2007, str.
OJ C 303 E, 13.12.2007, p.
3. ugotavlja zasluge mednarodnih standardov računovodskega poročanja, ki ne zadevajo le tehničnih vidikov računovodstva, temveč prinašajo tudi koristi kapitalskim trgom in Evropski uniji kot vodilni v svetu;
Notes the merits of International Financial Reporting Standards (IFRS), which do not just concern technical accounting aspects but also bring benefits to capital markets and to the European Union as a world leader;
7. ugotavlja zaskrbljenost tistih, ki menijo, da lahko pristop "uporabnosti odločitev prave vrednosti" v računovodstvu, ki ga UOMRS vedno bolj uporablja, povzroči razmik med sliko, ki jo predstavijo računi, in dejanskim stanjem podjetij ter na ta način zmanjšuje možnosti vlagateljev pri ugotavljanju uspešnosti podjetij;
Notes the concerns of those who feel that the "decision-usefulness of fair value" approach to accounting, which is increasingly being used by the IASB, can create a disjunction between the picture that is produced by accounts and the actual position of companies, thus reducing the ability of investors to determine the performance of companies;