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obveznik

English translation: reporting entity

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Serbian term or phrase:obveznik (izveštavanja; revizije)
English translation:reporting entity
Entered by: Vesna Maširević

08:24 Jan 25, 2012
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 Brankovic
Serbia
Local time: 20:41
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



Selected response from:

Vesna Maširević
Serbia
Local time: 20:41
Grading comment
Hvala, Vesna, ovo je odlično rešenje u datom kontekstu.
4 KudoZ points were awarded for this answer



Summary of answers provided
4reporting entity
Vesna Maširević
4person under obligation
M. Vučković


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
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





Vesna Maširević
Serbia
Local time: 20:41
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 50
Grading comment
Hvala, Vesna, ovo je odlično rešenje u datom kontekstu.
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
person under obligation


Explanation:
Srpsko-engleski ekonomski rečnik Vere Glligorijević


M. Vučković
Serbia
Local time: 20:41
Works in field
Native speaker of: Serbian
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