Примеры использования Preparers на Английском языке и их переводы на Русский язык
{-}
-
Official
-
Colloquial
Preparers of reports can be divided into two groups.
Professional education of auditors and accountants(preparers);
At times the claim preparers appeared to be more familiar with the claims than the claimants.
The need to provide comparative information especially for some items also posed difficulties for the preparers.
Claim preparers often attended interviews with claimants and frequently acted as interpreters.
Assurance that the needs of stakeholders(preparers and users) are identified and met;
Preparers of financial reports refer to IFRS in cases where EAS does not address specific issues.
The IASB recognizes that the IFRS are less suitable for meeting the needs of users, preparers and owners of SMEs.
This extension was expected to provide preparers with enough time to overcome initial implementation challenges.
In addition, SICATC organizes seminars on practical application of IFRS for auditors and preparers throughout Switzerland.
The guidance in LAS 40 assists preparers to distinguish between investment property and owner-occupied property.
It is a transition that requires participation andsupport of all stakeholders, including preparers, auditors and users.
This approach might be new to various preparers whose previous basis of financial reporting did not require a components approach.
On identifying any disclosure deficiencies orother non-compliance of IFRS, EMD imposes fines and penalties on the preparers and their auditors.
A Manual for the Preparers and Users of Eco-efficiency Indicators by the United Nations Conference on Trade and Development(UNCTAD);
This issue remains unresolved, as more than one standard deals with principles on deferred settlements,and different preparers interpret the requirements differently.
In the absence of a consensus, report preparers disclose information on a selection of issues that they see as related to the enterprise's responsibilities.
It should also take into account the cost/benefit considerations of preparing this information, andshould thus be elaborated in consultation with the preparers.
In addition to initial fees and disbursements, claim preparers often charged contingency fees based on the outcome of the claims.
Preparers also need to refer to the guidance in IFRS 3 to determine whether the acquisition of an investment property is a business combination.
It has clearly been a very challenging time for preparers, auditors and users of financial statements, following the publication of new and revised IFRSs.
Preparers, users, regulators, professional accountancy bodies and educators need to be engaged in the planning as well as the implementation of IFRS.
It is likely that where there are options in implementing IFRS, preparers will tend to choose options that are closer to requirements in their national GAAP.
The claim preparers came from a variety of professional backgrounds such as law, financial consulting, accounting and business administration.
The two panellists informed participants of various ways and means by which preparers, users and other stakeholders could communicate their views to the IASB and the SAC.
Some claim preparers indicated that claimants were referred by employees of the Jordanian Ministry of Labour or the Amman office of the Palestinian Authority.
The secretariat was requested to consider updating the"Manual for the preparers and users of eco-efficiency indicators" as a complement to the corporate responsibility indicators.
The claim preparers were often listed as the contact persons in the claim files and some claim files included attestations from the claim preparers opining on the merits of the claim.
Because of limited capacity available in Pakistan in terms of understanding, interpreting andtraining on the subject of such IFRS, the preparers require more time in implementing such standards.
Some of the challenges facing preparers of financial statements stem from the uncertainty of applying the concept of substance over legal form.