Glossary entry (derived from question below)
Serbian term or phrase:
obveznik (izveštavanja; revizije)
English translation:
reporting entity
Added to glossary by
Vesna Maširević
Jan 25, 2012 08:24
12 yrs ago
24 viewers *
Serbian term
obveznik
Serbian to English
Bus/Financial
Accounting
Lice koje ima obavezu da nešto učini. U konkretnom slučaju: pravno lice/preduzetnik koje je obavezno da nadležnom organu podenese svoje finansijske izveštaje na kontrolu. Dakle, nije u pitanju taxpayer, obligor i slično, što su sve mogući prevodi ovog termina, ali u drugačijem kontekstu.
Proposed translations
(English)
4 | reporting entity | Vesna Maširević |
4 | person under obligation | M. Vučković |
Change log
Jan 26, 2012 09:41: Vesna Maširević Created KOG entry
Proposed translations
2 hrs
Selected
reporting entity
Mislim da bi ovo bilo prikladno rešenje pošto pretpostavljam da opisna varijanta ne pomaže.. "legal entities having an obligation to.." ili, češće u ovom kontekstu "legal entities required to..."
http://www.iasplus.com/iasplus/0807dpreportingentity.pdf
On 29 May 2008, the International Accounting Standards Board (IASB) published a Discussion Paper (DP) Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity.
a reporting entity should be described as ‘a circumscribed area of business activities of interest to present and potential equity investors, lenders and other capital providers’. It also suggests that a reporting entity should not be limited to business activities that are structured as legal entities – so that sole proprietorships, partnerships, associations and groups of entities would fall within this description.
http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=...
Conceptual Framework for Financial Reporting:
The Reporting Entity
4 KudoZ points awarded for this answer.
Comment: "Hvala, Vesna, ovo je odlično rešenje u datom kontekstu."
5 hrs
person under obligation
Srpsko-engleski ekonomski rečnik Vere Glligorijević
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