proračunski obveznik
English translation: government reporting/budgeting entity
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| 12:19 Feb 14, 2012 |
| Croatian to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Vesna Maširević Serbia Local time: 14:03 | ||||||
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| 4 | government reporting/budgeting entity |
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| Discussion entries: 10 | |
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Answers
3 hrs confidence: 
government reporting/budgeting entity Explanation: Obveznik u ovom kontekstu je (financial) reporting entity a mislim da je ovo adekvatno rešenje pošto se radi o http://www.zakon.hr/z/197/Zakon-o-financijskoj-policiji "proračunski obveznik je svaka osoba koja je kao takva određena zakonom kojim se uređuje pojedina vrsta proračunskih prihoda ili fizička ili pravna osoba koja je zaključivanjem ugovora preuzela obvezu prema proračunu" http://www.gov.ns.ca/finance/en/home/publications/publicacco... Government Reporting Entity The government reporting entity is comprised of the province’s departments and public service units (General Revenue Fund) as well as the following governmental units, government business enterprises, and a proportionate share of government partnership arrangements http://www.gov.ns.ca/treasuryboard/manuals/PDF/200/20401-11.... Government Reporting Entity (GRE) 1300.07 The government reporting entity should comprise the organizations that are controlled by the government. http://www.fasab.gov/pdffiles/sffas-7.pdf CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING These standards apply to general purpose financial reports of U.S. Government reporting entities. http://www.cica.ca/research-and-guidance/research-activities... Government Budgeting Entity -------------------------------------------------- Note added at 1 day3 hrs (2012-02-15 15:53:16 GMT) -------------------------------------------------- Mislim da je ovde naglasak na budžetu a ne na porezu Porezni obveznik je svaka fizička ili pravna osoba koja je na temelju zakona dužna platiti porez (definiciju proračunskog sam već navela - poreski obveznik ne može biti isto što i proračunski obveznik - korisnik proračunskih sredstava) Obveznik bi, po ovome, svakako bio proračunski korisnik državnog proračuna http://www.rrif.hr/dok/vijesti/okruznica-20110609.pdf Naročito ako konkretnog proračunskog obveznika pronađete ovde http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554... ili ovde http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554... Napominjemo da svi oni koji nisu upisani u Registar proračunskih i izvanproračunskih korisnika nisu obveznici vođenja proračunskog računovodstva -------------------------------------------------- Note added at 1 day3 hrs (2012-02-15 16:01:03 GMT) -------------------------------------------------- PS izvinjavam se na ovoj CR-SR mešavini... |
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