natgillin/translations-raw huggingface dataset:
zagotoviti boljšo sestavo IASB, Svetovalnega sveta za standarde in Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja ter da skrbniki jamčijo za preglednost postopka imenovanja in ustrezno upoštevanje interesov različnih interesnih skupin;
guaranteeing that the composition of the IASB, the Standards Advisory Council (SAC) and the International Financial Reporting Interpretations Committee 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;
boljše sodelovanje skrbnikov pri nadzoru IASB in njenega delovnega načrta, zlasti glede načina priprave delovnega načrta in načina dodeljevanja mandatov IASB;
increasing the 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 mandates are granted to the IASB;
statut IASC Fundacije mora zagotoviti, da IASB razvija računovodske rešitve, ki so ne le tehnično pravilne, ampak tudi odražajo potrebe in možnosti z vidika vseh uporabnikov (vlagateljev in nadzornikov) in pripravljavcev; in
ensuring that the IASCF constitution provides for the IASB to develop 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; and
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;
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;
ugotavlja, da si Komisija v zgoraj navedeni izjavi z dne 7. novembra 2007 prizadeva – tako kot je to storila pri pripravi načrta z ameriškimi organi aprila 2006 – predvideti rešitve tam, kjer bi zaradi učinkovitosti in legitimnosti bil priporočljivo pričeti odprt postopek posvetovanja in razprave, k čemur želi doprinesti tudi ta resolucija;
Notes that in the abovementioned statement of 7 November 2007, the Commission seeks – as it did when it concluded a roadmap with the US authorities in April 2006 – to pre-empt solutions where it would be preferable, in the interests of effectiveness and legitimacy, to conduct an open consultation process and debate, to which this resolution could be a contribution;
poudarja, da izboljšanje odgovornosti in vodenja IASC Fundacije/IASB ne sme ustvariti odvečne birokracije in mora zagotoviti, da tehnična vprašanja niso po nepotrebnem politično obravnavana;
Urges that improvements to accountability and governance of the IASCF/IASB must not create excessive bureaucracy and must ensure that technical issues are not unnecessarily politicised;
meni, da mora IASB pred začetkom razvoja standarda upoštevati dejanske potrebe in ustrezne informacije, za katere uporabniki (revizorji, vlagatelji in nadzorniki) menijo, da so potrebne;
Considers that, before embarking on the development of a standard, the IASB must take account of actual needs and of the relevant information which users (auditors, investors and supervisors) consider that they require;
poziva IASB, naj pred sprejetjem novega standarda izvede študije vpliva na vse zainteresirane strani, upoštevajoč regionalne razlike in različnost tržnih struktur; pozdravlja napoved skrbnikov IASC Fundacije, da se bodo v letnem poročilu za 2007 sklicevali na preglede po koncu izvajanja in povratne izjave;
Urges the IASB, before adopting a new standard, to carry out impact studies on all interested parties, taking account of regional diversity and market structures; welcomes the announcement of the IASCF trustees that they will refer to post-implementation reviews and feedback statements in their 2007 annual report;
zahteva, da se računovodski standardi pripravijo ali spremenijo šele takrat, ko je ugotovljeno, da za to obstajajo jasni in koristni ter po temeljitem postopku predhodnega posvetovanja;
13 Asks that accounting standards be drafted or modified only when a clear and beneficial need has been established, and after a thorough preliminary consultation process has been conducted;
meni, da bi morali na tem področju združiti pravico Komisije do dajanja pobud z ustreznim predhodnim postopkom posvetovanja;
Considers that, in this field, the Commission's right of initiative should be combined with an appropriate prior consultation process;
soglaša s Svetom, da je treba ukrepe, sprejete za izboljšanje upravljalne strukture IASB, izvajati v skladu z ustreznim delovnim načrtom; meni, da enako velja za vsak ukrep, ki ga predlaga Parlament;
Agrees with the Council that the measures decided on to improve the IASB governance structure must be implemented in accordance with an appropriate work plan; is of the opinion that the same considerations should apply to any measures proposed by Parliament;
meni, da bi Parlament moral biti pravočasno zaprošen za mnenje glede delovnega načrta ter prednostnih nalog in smernic za projekte, ki določajo nove standarde; v zvezi s tem poziva k zgodnjemu posvetovanju s Parlamentom;
Considers that Parliament should be seriously consulted in good time about the work plan and the setting of priorities and direction of new standard setting projects; calls in this regard for an early-phase consultation of Parliament;
meni, da je finančna struktura IASC Fundacije/IASB, ki zdaj večinoma temelji na prostovoljnih prispevkih, med drugim podjetij in revizijskih podjetij, povod za vprašanja; poziva IASC Fundacijo/IASB, da preverita, kako bi lahko spremenili sistem financiranja in tako zagotovili prvič, da so vse uporabniške skupine primerno vključene v financiranje, drugič, da se prepreči konflikt interesov med vlagatelji in uporabniki, ter tretjič, splošen dostop do računovodskih standardov; poziva Komisijo, da preuči vprašanje, ali sploh in pod kakšnimi pogoji lahko prispeva k temu financiranju;
Takes the view that the funding structure of the IASCF/IASB, which is currently largely based on voluntary contributions, inter alia from undertakings and audit firms, raises questions; calls on the IASCF/IASB in this context to examine how the funding system could be amended to ensure, first, that all user groups are adequately involved in funding, second, that no conflict of interests arises between financers and users, and third, that there is universal access to the accounting standards; calls on the Commission to examine whether and under what conditions it might consider contributing to that funding;
meni, da je pregledno in stabilno financiranje IASC Fundacije/IASB odločilnega pomena; poziva Komisijo, prouči, ali in kako bi bilo mogoče vzpostaviti enoten način financiranja v EU;
Takes the view that transparent and stable funding of the IASCF/IASB is of crucial importance; asks the Commission to consider whether and how a uniform EU funding method could be constructed;
Izvajanje MSRP v Evropski uniji
Implementation of IFRS in the European Union
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;
ugotavlja, da so MSRP prispevali k lažji primerjavi računovodskih izkazov med državami, med konkurenti v istem industrijskem sektorju in med različnimi industrijskimi sektorji;
Notes the contribution that IFRS have made by ensuring that financial statements are more comparable across countries, across competitors within the same industrial sector and across industrial sectors;
ugotavlja zasluge MSRP, ki ne zadevajo le tehničnih vidikov računovodstva, temveč prinašajo tudi koristi kapitalskim trgom in Evropski uniji kot vodilni v svetu;
Notes the merits of the 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;
, ki jo je leta 2004, na začetku tega zakonodajnega obdobja pripravila Komisija, ni dosegla pričakovanj glede zmožnosti jasnega izražanja stališč in interesov EU;
, launched by the Commission in 2004 at the beginning of the current legislative period, did not live up to expectations about its ability to give clear expression to the EU point of view and interests;
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;
se strinja s Svetom, da je pri delu IASB v zvezi s standardi treba v veliko večjem obsegu upoštevati ugotovitve zgoraj omenjene okrogle mize;
Agrees with the Council on the point that the conclusions of the abovementioned Roundtable must be taken into account to a much greater extent in the IASB work on standards;
ugotavlja, da je v postopek odobritve Skupnosti vključenih veliko udeležencev; zlasti poudarja, da Komisijo prejme predloge od številnih udeležencev, katerih pristojnosti se očitno prekrivajo; opozarja, da to prekrivanje nudi možnosti za povečanje učinkovitosti in preglednosti;
Notes that there are numerous players involved in the Community endorsement procedure; points out, in particular, that the Commission receives input from a number of players whose competences clearly overlap; points out that that overlap offers potential for enhancing efficiency and transparency;
meni, da forumi, prek katerih lahko Skupnost izrazi svoja stališča (računovodski regulativni odbor, EFRAG) ne omogočajo, da bi enakovredno sodelovala z državami, katerih strukture temeljijo na centralnih pristojnostih regulatorjev in nadzornikov (kot so Odbor za finančno-računovodske standarde in ameriška komisija za trg vrednostnih papirjev in borzo), Odbor za računovodske standarde in Organ za finančne storitve za Japonsko);
Considers that the forums in which the Community is able to make known its views (the Accounting Regulatory Committee or the EFRAG) do not allow it to interact on an equal footing with states that have structures founded on the centralised powers of regulators and supervisors (such as the Financial Accounting Standards Board and SEC in the USA or the Accounting Standards Board and Financial Services Agency in Japan);
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 Evropska unija morala imeti na svetovni ravni; poziva Komisijo, naj v posvetovanju s Parlamentom, državami članicami in Odborom evropskih regulatorjev trga vrednostnih papirjev 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 European Union should play at global level; calls on the Commission to develop and put forward a proposal, in consultation with Parliament, the Member States and Committee of European Securities Regulators to establish an EU structure constituting a legitimate international partner and guaranteeing uniform interpretation and application of standards;
meni, da bi javnim delniškim družbam EU škodovalo, če bi se izjeme pri MSRP uporabljale drugače kot zadnja možnost;
Believes that it would be detrimental to EU publicly traded companies if carve-outs from the IFRS are used other than as a last resort;
meni, da bi bilo treba posebno pozornost nameniti vsaj naslednjim vidikom:
Takes the view that particular attention should be paid to at least the following:
okvir IASB (konceptualna osnova dejavnosti IASB): poudarja, da se računovodski izkazi ne pripravljajo le za vlagatelje na kapitalskem trgu, ampak tudi za vrsto drugih udeležencev, kot so med drugim upniki, zaposleni, javni organi, lastniki in stranke;
IASB framework (conceptual basis of the work of the IASB): points out that financial statements are drawn up not only for capital market investors but also for a range of other players, such as, inter alia, creditors, employees, public authorities, owners and customers;
trženje blagovne znamke MRS/MSRP (predstavljanje računovodskih izkazov): poudarja, da bi IASB morala doseči rešitve, ki upoštevajo potrebe različnih pristojnosti, ki so uvedle obvezne MSRP;
IAS/IFRS branding (presentation of financial statements): points out that the IASB should achieve solutions that take account of the needs of the various jurisdictions which have made IFRS mandatory;
poslovne združitve (računovodenje prevzema drugega podjetja): poudarja, da bi IASB morala pripraviti rešitve glede na obseg uporabe načela poštene vrednosti;
business combinations (accounting for acquisition of another business): points out that the IASB should draw up solutions regarding the scope of application of the fair-value principle;
merjenje poštene vrednosti: meni, da bi IASB morala sprejeti svojo odločitev na podlagi izida posvetovanj in glede na očitne posledice slednjega omejiti obseg načela poštene vrednosti;
fair-value measurement: is of the view that the IASB should take its decision on the basis of the outcome of the consultations and, given the apparent impact of such a process limit the scope of the fair-value principle;
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): poudarja, da je treba najti uravnotežene rešitve; ter
service concessions (agreements under which an entity – the concession operator, by way of contract with a concession provider, which is usually a government – receives a right and incurs an obligation to provide public services): points out that balanced solutions must be found; and
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): poudarja, da je treba najti uravnotežene rešitve;
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 that balanced solutions must be found.
meni, da je uporaba načela poštene vrednosti lahko stroškovno neugodna za podjetja in lahko vodi do nerealističnih vrednotenj, saj se lahko na primer zgodi, da uporaba tega načela, kadar ni dejanskih trgov, ne pokaže resnične vrednosti podjetij; poleg tega meni, da je treba upoštevati dejstvo, da uporaba načela poštene vrednosti za finančna sredstva in obveznosti ne vodi vedno do realističnih rezultatov;
Takes the view that the application of the fair-value principle can be costly for companies and can lead to unrealistic valuations: for example, in the absence of an assessment by actual markets, the application of the fair-value principle may not be indicative of the true value of companies; considers, moreover, that account must be taken of the fact that the application of the fair-value principle to financial assets and liabilities does not always produce realistic valuations;
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 the IFRS and taxation, that the drafting, entry into force and interpretation of these standards could have an immense impact on the Member States;
pozdravlja prakso, ki jo je v začetku tega zakonodajnega obdobja uvedel Odbor za ekonomske in monetarne zadeve, glede priprave letne predstavitve s predsednikom IASB ter neuradnih srečanj s člani IASC Fundacije, in poziva, da v prihodnje predsednika IASB in IASC Fundacije vsako leto poročata Parlamentu o vseh vprašanjih, ki so zanj pomembna (tudi o njunem delovnem načrtu, kadrovskih odločitvah, financiranju in vsakršnih spornih standardih);
Welcomes the practice, developed since the beginning of this legislative period by its Committee on Economic and Monetary Affairs, of holding an annual hearing with the Chairperson of the IASB and informal meetings with members of the IASCF, and calls, in future, for the chairpersons of the IASB and the IASCF to address an annual report to Parliament on all matters relevant to Parliament (including their work programme, staff decisions, funding and any controversial standards);
čeprav podpira namen IASB, da bi izboljšal obstoječe standarde, izraža zaskrbljenost nad dejstvom, da bi bile nenehne prilagoditve in celo majhne spremembe lahko stroškovno neugodne in bi lahko vodile do dragih sprememb za velika podjetja; meni, da bi morali kakršne koli spremembe uvesti le, če bi se po analizi stroškov in koristi izkazale za potrebne;
Expresses concern, while supporting the intention of the IASB to improve existing standards, about the fact that making continual adjustments, and even small changes, can be costly and result in expensive changes for large companies; believes that any changes should happen only when they are deemed necessary following a cost-benefit analysis;
ugotavlja, da IASB izvaja obsežna posvetovanja o svojem javnem osnutku MSRP za mala in srednje velika podjetja in obsežna preskušanja na terenu; zahteva, da se v prihodnosti več pozornosti nameni rezultatom, pridobljenim na takšnih posvetovanjih in preskušanjih na terenu, kot je bila izkazana v primeru tega javnega osnutka; poudarja, da je to potrebno, če bi Evropska unija morala začeti upoštevati uporabo MSRP za mala in srednje velika podjetja ali sprejemati standarde EU za mala in srednje velika podjetja z namenom konvergence MSRP za mala in srednje velika podjetja;
Notes that the IASB is carrying out broad-based consultation and field tests as regards its exposure draft IFRS for SMEs; requests that, in future, more serious attention be paid to the results obtained from such consultations and field testing than has been the case with the exposure draft IFRS for SMEs; underlines that this is necessary if the European Union should ever begin considering taking account of the IFRS for SMEs or adopting EU standards for SMEs with the aim of converging these with the IFRS for SMEs;
ugotavlja, da mala in srednje velika podjetja na splošno menijo, da je MSRP za mala in srednje velika podjetja, ki ga je predlagala IASB, preveč zapleten in da se poleg tega na več mestih sklicuje na splošne MSRP; meni, da so obveznosti glede prilog preveč obsežne in da zahtevani trud ni sorazmeren s potrebo po zagotavljanju podatkov; izraža zaskrbljenost, da je bil osnutek pripravljen ob upoštevanju sorazmerno večjih malih in srednje velikih podjetij (z več kot petdesetimi zaposlenimi), in trdi, da je večina teh podjetij manjše velikosti; ugotavlja, da so poleg tega mala in srednja podjetja zaskrbljena, ker namerava IASB vsaki dve leti spremeniti standarde; kljub temu ugotavlja, da bi to lahko bila koristna možnost prehoda za večja MSP, ki se širijo, a poudarja, da to ne bi smela biti "vmesna postaja" za prisilno usklajevanje;
Considers that there is a widely shared view among SMEs that the IFRS for SMEs proposed by the IASB is far too complicated for them and, in addition, refers in many places to the full IFRS; takes the view that the obligations regarding appendices are too comprehensive and that the burden in relation to the requirement to provide information is disproportionate to any benefits arising therefrom; is concerned that the draft was designed with relatively large SMEs (of over fifty employees) in mind and asserts that most SMEs are smaller in size; notes that SMEs are also concerned that the IASB intends to change the standard every two years; nevertheless, notes it could be a useful optional transition for larger, expanding SMEs, but underlines that this must not be a way station on the road to enforced harmonisation;
meni, da je spodbujanje (ali povečevanje) prostovoljne uporabe MSRP povezano s tveganjem; meni, da bi odločitev nekaterih držav članic, da uporabijo končne MSRP za mala in srednje velika podjetja v obliki, kot jo je določila IASB, lahko povzročila drobitev notranjega trga ter lahko celo posegala v računovodenje za mala in srednje velika podjetja v celotni Evropski uniji;
Takes the view that promoting (or encouraging) the voluntary use of the 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 by the IASB, that could lead to the fragmentation of the internal market and could even prejudice accounting for SMEs across the entire European Union;
poudarja, da IASB ni bil podeljen noben politični mandat za razvoj MSRP za mala in srednje velika podjetja; ugotavlja, da postopek odobritve velja le za MRS 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;
Underlines that no political mandate has been conferred on the IASB to develop an IFRS for SMEs; 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 the IFRS for SMEs;
najprej bi predlagal, da se presodi, ali bodo mala in srednje velika podjetja v Evropski uniji imela kakršne koli koristi od standarda, ki ga je razvila IASB; ugotavlja, da IASB sebe praviloma upošteva kot organ, ki oblikuje standarde v interesu vlagateljev na kapitalskem trgu; priznava, da IASB v svoji "podlagi za sklepe" potrjuje, da se zahteve malih in srednje velikih podjetij razlikujejo od zahtev vlagateljev na kapitalskem trgu; sprašuje se, ali je ravnovesje glede malih in srednje velikih podjetij v IASB trenutno zadovoljivo; vendar priznava, da bi v drugih delih sveta lahko obstajala potreba po razvoju standarda za mala in srednje velika podjetja, in predlaga natančnejše ovrednotenje takšne potrebe; poudarja, da to ne vpliva na sprejem naslednjega standarda s strani EU;
Would propose to assess first whether SMEs in the European Union 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 that demand be made; underlines that this is without prejudice to the EU acceptance of a subsequent standard;