Primeri uporabe Reliability and comparability v Angleški in njihovi prevodi v Slovenski
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The main qualitative characteristics of financial reporting are the understandability, relevance, reliability and comparability.
We believe it is important to verify the reliability and comparability of the data in order to be able to make improvements and guarantee a high standard of environmental accounting.
Common methodology for data collection needs to be established in order toimprove reliability and comparability of data.
The objective of this IFRS is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.
The application of the Migration Statistics Regulation to the data used for the distribution of theresources under the Funds has served to improve the reliability and comparability of the data.
IFRS Identification of acquirer:The objective of this IFRS is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.
One of these consists in establishing minimum standards for registration and de-registration in national databases in order toimprove the reliability and comparability of information contained therein.
The quality, reliability and comparability of data should be improved by introducing a single entry point for all waste data, deleting obsolete reporting requirements, benchmarking national reporting methodologies and introducing a data quality check report.
Expenditure on R&D will only be treated as fixedcapital formation when a high level of reliability and comparability of the estimates by the Member States has been achieved;
The regulation puts in place frameworks capable of ensuring harmonisation or standardisation of the methods used by Member States to compile statistics,thus enhancing the reliability and comparability of data.
The Commission shall be empowered to adopt delegatedacts in accordance with Article 7 to ensure the reliability and comparability of the ESA 2010 data of the Member States on researchand development.
L 58/39( a) economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, shall be transparent and shall respect the qualitative characteristics of understandability,relevance, reliability and comparability.
(4) expenditure on R&D will be treated as fixed capitalformation when a sufficiently high level of reliability and comparability of the estimates by the Member States has been achieved;
The current'learning by doing' experience shows that the definition of result indicators in this field is challenging and the Commission, Member States and various stakeholders have devotedmuch effort to continuously improve methodology, reliability and comparability.
It is extremely important for Member States touse identical methods for the compilation of statistics, and the reliability and comparability of such statistics must be a primary consideration.
The quality, reliability and comparability of data should be improved by introducing a single entry point for all waste data, deleting obsolete reporting requirements, benchmarking national reporting methodologies and introducing a data quality check report.
Expenditure on research and development is only to be recorded as fixed capitalformation when a sufficiently high level of reliability and comparability of the estimates across the Member States has been achieved.
Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply:( a) economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, shall be transparent and shall respect the qualitative characteristics of understandability,relevance, reliability and comparability.
The quality, reliability and comparability of reported data should be improved by establishing a common methodology for collection and processing of data based on reliable sources and by introducing a single entry point for all waste data, deleting obsolete reporting requirements, benchmarking national reporting methodologies and introducing a data quality check report.
Its main reporting tool, the bi-annual State aid Scoreboard, has several shortcomings: lack of completeness,insufficient reliability and comparability, as well as late availability of the data. 100. In addition, except for a few ad hoc studies, the Commission has not yet assessed the ex post impact of its State aid control activities on Europe's economy.
Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply:( a) economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, shall be transparent and shall respect the qualitative characteristics of understandability,relevance, reliability and comparability.
The quality, reliability and comparability of reported data should be improved by establishing a common methodology for collection and processing of data based on reliable sources and by introducing a single entry point for all waste data, deleting obsolete reporting requirements, benchmarking national reporting methodologies and introducing a data quality check report.
Special Report No 8/2012- Targeting of aid for the modernisation of agricultural holdings The current‘learning by doing' experience shows that the definition of result indicators for improving competitiveness is challenging and the Commission, Member States and various stakeholders have devotedmuch effort to continuously improve methodology, reliability and comparability.
The quality, reliability and comparability of statistics should be improved establishing a harmonised methodology for data collection and processing and by introducing a single entry point for all waste data, which should be Eurostat, and by deleting obsolete reporting requirements, benchmarking national reporting methodologies and introducing a data quality check report, which should be based on a harmonised format.
In line with the IAS Regulation, EFRAG provides the European Commission with opinions on whether an accounting standard issued by the IASB or an interpretation issued by IFRIC to be endorsed complies with the Community law, in particular, with the requirements of the IAS Regulation as regards the standard's understandability,relevance, reliability and comparability as well as being conducive to public goodand the true and fair principle as set out in Council Directives 78/660/EEC and 83/349/EEC.