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Serbian to English translations [PRO]
Bus/Financial - Accounting | | Serbian term or phrase: obveznik | | 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. |
|   Miomira BrankovicKudoZ activityQuestions: 85 ( 1 open) ( 1 without valid answers) ( 2 closed without grading) Answers: 549
Serbia
| | Local time: 17:34
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| | reporting entity | Explanation:
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
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| Selected response from:
Vesna Maširević
Serbia
| Grading comment Hvala, Vesna, ovo je odlično rešenje u datom kontekstu.
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| Changes made by editors |
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| Jan 26 - Changes made by Vesna Maširević: | | Created KOG entry | KudoZ term => KOG term |
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The translation workplace 
