Glossary entry (derived from question below)
Bosnian term or phrase:
potraživanja od kupaca - povezanih lica
English translation:
Accounts Receivable - Related Parties
Added to glossary by
Vesna Maširević
May 20, 2013 15:57
10 yrs ago
9 viewers *
Bosnian term
kupci povezanih lica
Bosnian to English
Bus/Financial
Accounting
Ukupno potrazivanja od kupaca povezanih lica
Proposed translations
(English)
5 +2 | related parties | Vesna Maširević |
Change log
May 25, 2013 14:11: Vesna Maširević Created KOG entry
May 25, 2013 14:20: Vesna Maširević changed "Edited KOG entry" from "<a href="/profile/1396079">Vesna Maširević's</a> old entry - " potraživanja od kupaca - povezanih lica"" to ""Accounts Receivable - Related Parties""
Proposed translations
+2
35 mins
Bosnian term (edited):
- povezanih lica
Selected
related parties
potrazivanja od kupaca povezanih lica - Accounts receivable from related parties
http://www.accountingtools.com/dictionary-related-party
Under international financial reporting standards, a related party is related to an entity if any of the following situations apply to it:
Associate. The party is an associate of the entity.
Common control. The party is, directly or indirectly, either under common control with the entity or has significant or joint control over the entity.
Family member. The party is a close family member of a person who is part of key management personnel or who controls the entity. A close family member is an individual's domestic partner and children, children of the domestic partner, and dependents of the individual or the individual's domestic partner.
Individual control. The party is controlled or significantly influenced by a member of key management personnel or by a person who controls the entity.
Joint venture. The party is a joint venture in which the entity is a venture partner.
Key management. The party is a member of an entity's or its parent's key management personnel.
Post-employment plan. The party is a post-employment benefit plan for the entity's employees.
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Note added at 38 mins (2013-05-20 16:36:03 GMT)
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..slobodno možete prevesti i kao "Accounts Receivable - Related Parties"
http://www.accountingtools.com/dictionary-related-party
Under international financial reporting standards, a related party is related to an entity if any of the following situations apply to it:
Associate. The party is an associate of the entity.
Common control. The party is, directly or indirectly, either under common control with the entity or has significant or joint control over the entity.
Family member. The party is a close family member of a person who is part of key management personnel or who controls the entity. A close family member is an individual's domestic partner and children, children of the domestic partner, and dependents of the individual or the individual's domestic partner.
Individual control. The party is controlled or significantly influenced by a member of key management personnel or by a person who controls the entity.
Joint venture. The party is a joint venture in which the entity is a venture partner.
Key management. The party is a member of an entity's or its parent's key management personnel.
Post-employment plan. The party is a post-employment benefit plan for the entity's employees.
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Note added at 38 mins (2013-05-20 16:36:03 GMT)
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..slobodno možete prevesti i kao "Accounts Receivable - Related Parties"
Peer comment(s):
agree |
Miomira Brankovic
: Mislim da je greška u pitanju - trebalo bi da stoji "kupci – povezana lica", inače nema smisla.
1 day 6 hrs
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Hvala Miomira. A verovatno znate iz iskustva da se u nazivima konta javljaju svakakve slabo smislene kombinacije :)
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agree |
helena golic
35 days
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4 KudoZ points awarded for this answer.
Comment: "hvala, iz koneksta sam se ipak odlučio za associated subjects."
Discussion
A međunarodni standardi (MRS/MSFI) ne poznaju termin "associated subjects" već je ono što se kod nas u računovodstvu smatra "povezanim licem" = Related Party
http://www.ifrs.org/Documents/IAS24.pdf