Prevođenje finansijskih izvještaja

English translation: translation of financial statements

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Serbian term or phrase:Prevođenje finansijskih izvještaja
English translation:translation of financial statements
Entered by: Vedran Gavric

11:17 May 19, 2019
Serbian to English translations [PRO]
Bus/Financial - Finance (general)
Serbian term or phrase: Prevođenje finansijskih izvještaja
U dijelu tabele NETO DOBITAK I GUBITAK, gdje se nabrajaju stavke s vrijednostima i stoji ova stavka: dobici po osnovu prevođenja finansijskih izvještaja inostranog poslovanja.
Hvala unaprijed :)
Vedran Gavric
Bosnia and Herzegovina
Local time: 04:55
translation of financial statements
Explanation:

AccountingTools
Foreign currency translation
Translation of Financial Statements
- When translating the financial statements of an entity for consolidation purposes into the reporting currency of a business, translate the financial statements using the following rules:
https://www.accountingtools.com/articles/foreign-currency-tr...


ACCA - Association of Chartered Certified Accountants - UK
GAAP: Foreign currency translation
Understanding the treatment of foreign currency under FSR 102.
- Exchange differences resulting from the translation of financial statements in functional currency to presentation currency are recognised in other comprehensive income.
http://accainpractice.newsweaver.co.uk/accainpractice/1ilxiw...


Sberbank a.d. Banja Luka
Godišnji izvještaj
Annual Report
- v) Dobici po osnovu prevođenja finasijskih izvještaja inostranog poslovanja 3 0 2 0 0
- c) Gains arising from translation of financial statements in foreign operations 3 0 2 - -
https://docplayer.net/64818781-Sberbank-a-d-banja-luka.html
Selected response from:

Natasa Stankovic
Serbia
Local time: 04:55
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2translation of financial statements
Natasa Stankovic
3Translation of Financial Statements
milena beba


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
prevođenje finansijskih izvještaja
translation of financial statements


Explanation:

AccountingTools
Foreign currency translation
Translation of Financial Statements
- When translating the financial statements of an entity for consolidation purposes into the reporting currency of a business, translate the financial statements using the following rules:
https://www.accountingtools.com/articles/foreign-currency-tr...


ACCA - Association of Chartered Certified Accountants - UK
GAAP: Foreign currency translation
Understanding the treatment of foreign currency under FSR 102.
- Exchange differences resulting from the translation of financial statements in functional currency to presentation currency are recognised in other comprehensive income.
http://accainpractice.newsweaver.co.uk/accainpractice/1ilxiw...


Sberbank a.d. Banja Luka
Godišnji izvještaj
Annual Report
- v) Dobici po osnovu prevođenja finasijskih izvještaja inostranog poslovanja 3 0 2 0 0
- c) Gains arising from translation of financial statements in foreign operations 3 0 2 - -
https://docplayer.net/64818781-Sberbank-a-d-banja-luka.html

Natasa Stankovic
Serbia
Local time: 04:55
Native speaker of: Native in SerbianSerbian
PRO pts in category: 32

Peer comments on this answer (and responses from the answerer)
agree  milena beba: :)
2 mins
  -> Hvala!

agree  Miomira Brankovic
1 day 9 hrs
  -> Hvala!
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Translation of Financial Statements


Explanation:
Translation of Financial Statements of Foreign Operations

Being a foreign operation, the gain (or loss) refers to the exchange rates relevant to monetary items appearing in the balance sheet of a preceding period that change in a current period, and when exchange rates used in translating those elements of the profit (or loss) account differ from the rates applied in the balance sheet of the current period in respect of those monetary items.




milena beba
United Kingdom
Local time: 03:55
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 36
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