natgillin/translations-raw huggingface dataset:
(c) zagotoviti boljšo sestavo UOMRS, Svetovalnega sveta za standarde (SAC) in Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) ter da skrbniki jamčijo za preglednost postopka imenovanja in ustrezno upoštevanje interesov različnih interesnih skupin;
(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) boljše sodelovanje skrbnikov pri nadzoru UOMRS in njegovega delovnega načrta, zlasti glede načina priprave delovnega načrta in načina dodeljevanja mandatov UOMRS;
(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) statut FUOMRS mora zagotoviti, da UOMRS razvija računovodske rešitve, ki so ne le tehnično pravilne, ampak tudi odražajo potrebe in možnosti z vidika vseh uporabnikov (vlagateljev in nadzornikov) in pripravljavcev;
(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) izvajanje ocen vpliva za vse projekte, da se preverijo stroški in koristi (tudi za podjetja uporabnike) osnutkov besedil, zlasti pa ugotovijo posledice za finančno stabilnost;
(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;
18. meni, da je bistvenega pomena, da se Skupnost izraža bolj skladno, da bi zagotovili njen čim večji vpliv v vseh fazah postopka priprave, pojasnjevanja in izvajanja računovodskih standardov;
Considers it essential that the Community express itself more coherently to ensure it has maximum influence at all stages of the process of drafting, interpreting and implementing accounting standards;
Izvajanje MSRP v EU
Implementation of IFRS in EU
22. poudarja, da je doslednost pri sprejemanju in uporabi bistvenega pomena za uspeh MSRP, vendar opozarja, da ti standardi temeljijo na načelih in da se torej doslednosti ne sme ohraniti, če je to v škodo strokovni presoji;
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;
26. meni, da bi oblikovanje enostavnejše strukture EU ob upoštevanju nacionalnih struktur za računovodska vprašanja, zlasti če bi bili po potrebi ukinjeni nekateri obstoječi organi, prispevalo k poenostavitvi in na ta način tudi okrepilo vlogo, ki bi jo EU morala imeti na svetovni ravni; poziva Komisijo, naj v posvetovanju z Evropskim parlamentom, državami članicami in Odborom evropskih regulatorjev trga vrednostnih papirjev (CESR) vzpostavi strukturo EU, ki bo legitimen mednarodni partner in bo zagotovila enotno razlago in uporabo standardov;
Takes the view that creating a more streamlined EU structure, taking into account national structures for accounting issues could, especially if, where appropriate, some existing bodies were abolished, contribute to simplification and thereby also strengthen the role that the EU should play at global level; calls on the Commission to develop and put forward a proposal, in consultation with the Parliament, the Member States and Committee of European Securities Regulators (CESR) to establish a EU structure constituting a legitimate international partner and guaranteeing uniform interpretation and application of standards;
(a) okvir UOMRS (konceptualna osnova dejavnosti UOMRS): v zvezi s tem poudarja, da se računovodski izkazi ne pripravljajo le za vlagatelje na kapitalskem trgu, ampak tudi za vrsto drugih udeležencev, kot so upniki, zaposleni, javni organi, lastniki, stranke itd.;
(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.;
(b) trženje blagovne znamke MRS/MSRP (predstavljanje računovodskih izkazov): v zvezi s tem poudarja, da bi UOMRS moral doseči rešitve, ki upoštevajo potrebe različnih jurisdikcij, ki so uvedle obveznost MSRP;
(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;
(c) MRS 32 in MRS 39: s tem v zvezi poziva UOMRS, da v MRS 32 vključi opredelitev pojma "lastna sredstva", ki bo omogočala vsem oblikam družb, zlasti zadrugam in partnerskim družbam, da lahko kapital, ki so ga zagotovili delničarji, izkažejo v bilanci stanja kot lastna sredstva, ter da sprejme rešitev za obračunavanje varovanja pred tveganjem ( hedge accounting ), ki temelji na dejanski praksi obvladovanja tveganj bančnih institucij;
(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) poslovne združitve (računovodenje prevzema drugega podjetja): v zvezi s tem poudarja, da bi UOMRS moral pripraviti rešitve glede na obseg uporabe načela poštene vrednosti;
(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) merjenje poštene vrednosti: meni, da bi UOMRS moral sprejeti svojo odločitev na osnovi izida posvetovanj in glede na očitne posledice slednjega omejiti obseg načela poštene vrednosti;
(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) koncesije za javne storitve (dogovori, v skladu s katerimi subjekt –uporabnik koncesije – na podlagi pogodbe z dajalcem koncesije – običajno vlado – pridobi pravico in prevzame obveznost za opravljanje javnih storitev): v zvezi s tem poudarja, da je treba najti uravnotežene rešitve; ter
(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) poročanje o uspešnosti (prikaz in predstavitev vseh knjiženih sprememb v sredstvih in obveznostih na podlagi transakcij ali drugih poslovnih dogodkov, razen tistih, ki so povezani s transakcijami z lastniki): v zvezi s tem poudarja, da je treba najti uravnotežene rešitve;
(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.
32. meni, ob upoštevanju morebitne povezave med MSRP in obdavčenjem, da bi lahko priprava, začetek veljavnosti in razlaga teh standardov imeli izjemno velik vpliv na države članice;
Considers, in view of the potential links between IFRS and taxation, that the drafting, entry into force and interpretation of these standards could have an immense impact on the Member States;
MSRP za mala in srednje velika podjetja
IFRS for SMEs
38. ugotavlja, da postopek odobritve velja le za mednarodne računovodske standarde in razlage za javne delniške družbe; poleg tega ugotavlja, da se postopek odobritve ne sme uporabljati za priznanje MSRP za mala in srednje velika podjetja;
Notes that the endorsement procedure applies only to international accounting standards and interpretations for publicly traded companies; notes further that the endorsement procedure may not be used for the recognition of IFRS for SMEs;
42. meni, da bi EU morala skrbno oceniti, ali je bolj koristno zavezati se standardu MSRP za mala in srednje velika podjetja ali pa razviti svojo neodvisno in celovito rešitev za ta podjetja; poleg tega meni, da bi se vsaka takšna rešitev EU lahko vključila v konceptualni okvir MSRP, ne da bi mala in srednje velika podjetja bila obvezana k uporabi vseh MSRP; poleg tega meni, da je treba upoštevati dejstvo, da uporaba načela poštene vrednosti za finančna sredstva in obveznosti ne vodi vedno do realističnih rezultatov;
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;
44. ob upoštevanju zgoraj navedenega spodbuja Komisijo, da nadaljuje svoje dejavnosti glede poenostavitve prava družb, računovodenja in revizij za mala in srednje velika podjetja z ustreznimi zakonodajnimi akti, zlasti četrto in sedmo direktivo o pravu družb;
In the light of the foregoing, encourages the Commission to continue its activities with regard to the simplification of company law, accounting and auditing for SMEs via the relevant legislative acts, in particular the Fourth and Seventh Company Law Directives;
46. meni, da mora standard za mala in srednje velika podjetja upoštevati, da v EU obstajajo različne oblike podjetij (npr. partnerstva in zadruge); zato meni, da mora standard vključevati jasno opredelitev "lastnih sredstev", ki upošteva posebne potrebe malih in srednje velikih podjetij;
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;
50. opozarja, da mora biti končni cilj vseh mednarodnih interesnih skupin sprejetje MSRP; ugotavlja napetost med namenom doseganja čim večje konvergence in željo, da bi EU ohranila polno pristojnost glede možnosti oddaljitve od soglasja, ki ga je mogoče doseči na svetovni ravni; poudarja, da bi morala biti odstopanja od splošnih standardov omejena na najmanjšo možno raven tako v EU kakor v drugih delih sveta; meni, da bi tretje države morale obravnavati EU kot celoto in ne obravnavati različno 27 držav članic ter da se tekoči postopki konvergence z obstoječimi sistemi lahko sprejmejo le kot vmesne faze;
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;
Načrt za konvergenco in enakovrednost
Road map for convergence and equivalence
53. ugotavlja, da delo v zvezi s konvergenco napreduje, in opozarja na nevarnost, da bi se v tem procesu upošteval zlasti gospodarski pravni okvir in pravni okvir družb velikih tretjih držav, medtem ko bi okvir EU imel manjšo vlogo;
Notes that the work on convergence is progressing, and sees a danger that it will be mainly large third countries' economic and company law frameworks which are taken into account in this process while EU frameworks play a lesser role;
Spodbujati in zagotoviti pogoje za priznanje splošno sprejetih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja v obeh jurisdikcijah brez zahteve po usklajevanju do leta 2009 ali prej, če je to mogoče.
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';
„MSRP preskušen, UOMRS neuspešen“
'IFRS tested, IASB failed'
Javne delniške družbe EU morajo od januarja 2005 za konsolidirane računovodske izkaze uporabljati mednarodne računovodske standarde.
Since January 2005 publicly traded EU companies have been obliged to use international accounting standards for their consolidated financial statements.
Te mednarodne računovodske standarde razvijata neodvisni zasebni organizaciji (Fundacija odbora za mednarodne računovodske standarde in Upravni odbor za mednarodne računovodske standarde) s sedežem v Londonu.
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.
Standardi se s postopkom odobritve vključijo v veljavno zakonodajo EU.
The standards are incorporated into existing EU law by means of an endorsement mechanism.
Izkušnje zadnjih let kažejo, da sta zasebni organizaciji nepregledni in nimata demokratičnega nadzora.
Experience over recent years illustrates that this organisation, governed by private law, is untransparent and outside democratic control.
Ni jasno na primer, kako je pripravljen njun delovni načrt, kako se določajo njuni mandati, kako se izbirajo njuni člani in po kakšnih merilih, kako upoštevata interese interesnih skupin (vključno s pripravljavci in uporabniki, ki morajo po zakonu uporabljati mednarodne računovodske standarde).
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).
Poleg tega sta organizaciji odvisni le od prostovoljnih prispevkov podjetij, strokovnjakov in drugih donatorjev, kar lahko sproži vprašanja.
Moreover, the organisation relies solely on voluntary contributions from companies, the profession and other contributors, which may give rise to questions.
Poleg tega sta Evropska komisija in ameriška Komisija za vrednostne papirje (SEC) pripravili načrt za konvergenco in enakovrednost mednarodnih računovodskih standardov z računovodskimi standardi Združenih držav.
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.
V zvezi s tem je organizacija FUOMRS sklenila, da bo sodelovala s partnerskimi organizacijami v Združenih državah pri doseganju tehnične konvergence računovodskih standardov.
In this context, the London-based IASCF is committed to work with its US counterpart on achieving technical convergence of accounting standards.
Hkrati se je Evropska komisija zavezala, da bo zagotovila dosledno izvajanje mednarodnih računovodskih standardov v Evropski uniji.
In parallel, the European Commission is committed to ensure consistent application of international accounting standards in the European Union.
Zato poročevalec meni, da je primerno dodatno analizirati preglednost in demokratični nadzor londonskih organizacij, izvajanje mednarodnih računovodskih standardov v EU, mednarodni računovodski standard za mala in srednje velika podjetja (MSRP za mala in srednje velika podjetja) ter končno, konvergenco in enakovrednost računovodskih standardov EU in Združenih držav.
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.
Pregledne demokratične mednarodne organizacije
Transparent democratic international organisations
Najbolj resno vprašanje v zvezi s postopkom IFRS je demokratična legitimnost UOMRS.
The most serious question in relation to the IFRS process is doubtless the democratic legitimacy of the IASB.
Pomembno je zato, ker je na področju računovodenja zelo pomembna državna pristojnost odločanja, ki bistveno vpliva na veliko drugih področij, kot sta gospodarska in davčna zakonodaja.
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.
Demokratična legitimnost mora zagotoviti, da se interesi vseh zainteresiranih strani ustrezno upoštevajo in da so usklajeni s preglednim postopkom v skladu s poštenimi pravili.
Democratic legitimacy must ensure that the interests of all those affected are suitably represented and balanced in a transparent procedure using fair rules.
Te zahteve do zdaj še niso bile ustrezno izpolnjene v sistemu FUOMRS.
Up to now, these requirements are not adequately met in the system of the IASCF.
V zvezi s tem so posebne pomanjkljivosti opazne pri najvišjem organu odločanja organizacije, odboru skrbnikov: skrbniki so izbrani večinoma na osnovi merila, načrtovanega za zagotovitev sorazmerne zastopanosti regij, tako da se ne upoštevajo drugi ključni interesi (npr. različni gospodarski sektorji, oblike podjetij, interesi zaposlenih in delodajalcev ter zlasti političnega vodstva).
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).
Celo uporaba regionalnega merila pri dodeljevanju mandatov v praksi ni zadovoljiva: mesta, ki se sprostijo, zasedejo ostali člani odbora brez na zunaj jasno opredeljenega javnega postopka izbire.
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.
V zadnjem letu je skrbnike pri izbiri kandidatov formalno podpiral neodvisni odbor, ki pa se lahko sklicuje le na seznam kandidatov, ki je bil pripravljen notranje.
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.
To pa ne odpravi težave, da gre za nezakonit postopek samoimenovanja, ki ovira upoštevanje novih interesov.
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.
Ta odbor skrbnikov izbere člane drugih organov FUOMRS.
This Board of Trustees selects the members of the remaining IASCF bodies.
Najpomembnejši med njimi je UOMRS, merila usposobljenosti za katerega vključujejo strokovno ozadje ter sorazmerno zastopanost regij.
The main such body is the IASB, the qualification criteria for which include professional background as well as proportionate representation for the regions.
Za boljše upoštevanje skrbi predstavnikov interesnih skupin so skrbniki sklenili povečati v prihodnosti število članov Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) od dveh na 14 članov.
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.
To kaže, da se je fundacija UOMRS odzvala na javne zahteve za boljšo zastopanost interesnih skupin (poročila Evropske komisije o upravljanju ter financiranju UOMRS in FUOMRS iz decembra 2006 in julija 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).
Nazadnje je Svet ministrov za gospodarstvo in finance EU (ECOFIN) 10. julija 2007 sprejel sklep, ki spodbuja fundacijo UOMRS k večjemu prizadevanju v tej smeri.
On 10 July 2007 the ECOFIN Council adopted conclusions calling on the IASC Foundation to make further efforts in this direction.
S stališča Evropskega parlamenta je mogoče ugotoviti, da dosedanje financiranje iz prispevkov ni pregledno in da je vsebina letnih poročil kot edinega vira obveščanja vedno manj informativna.
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.
Parlamentu niso bili predloženi nobeni dokumenti v zvezi s sedanjim financiranjem ali načrti za nov sistem financiranja.
No documents on current funding or plans for the new funding system were submitted to Parliament.
Iz drugega poročila Evropske komisije o upravljanju in financiranju UOMRS in FUOMRS je mogoče sklepati, da kljub doseženemu napredku še ni bil uresničen cilj stabilnega in trajnostnega financiranja.
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.
Parlament bi moral o tem biti obveščen.
Parliament should also have been informed of this.
Vendar je bil statut FUOMRS nedavno spremenjen.
However, the IASCF constitution was recently amended.
Trdi se, da je bil to poskus krepitve vloge skrbnikov.
It is claimed that this was an attempt to strengthen the role of the trustees.
Kljub temu je treba še veliko storiti.
But much more must be done.
Merila za izbor skrbnikov in članov UOMRS je treba spremeniti, da se zagotovi uravnotežena struktura.
The criteria for selecting the trustees and IASB members must be changed to ensure that the structure is balanced.
V zvezi z najnovejšo spremembo statuta je treba pozdraviti, da bo v prihodnje na vse prispevke iz postopka posvetovanja odgovoril odbor UOMRS v obliki mnenja in da se bodo objavile utemeljitve za pripombe, ki niso bile upoštevane.
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.
Odločitev EU, da od javnih delniških družb EU zahteva uporabo mednarodnih računovodskih standardov, je bistveno spremenila položaj FUOMRS/UOMRS .
The EU decision to oblige publicly traded EU companies to use international accounting standards significantly changed the context for the IASCF/IASB .
FUOMRS/UOMRS sta do zdaj določala prostovoljne mednarodne računovodske standarde.
The IASCF/IASB used to set voluntary international accounting standards.
Odločitev EU je FUOMRS/UOMRS spremenila skoraj v zakonodajalca.
The EU decision turned the IASCF/IASB into a quasi law-maker.
Tako se postavlja več vprašanj, ki jih FUOMRS/UOMRS še ni obravnaval.
This raises a number of questions that have not yet been addressed by the IASCF/IASB.