OBAVIJEST

Autorska prava

MSFI standarde donosi Odbor za međunarodne računovodstvene standarde (Odbor).

Za štampane publikacije samo ISBN:

Autorska prava © Fondacija IFRS Sva prava pridržana.

Reproducirani i distribuirani od strane Saveza računovođa, revizora i financijskih radnika Federacije Bosne i Hercegovine uz odobrenje Fondacije IFRS.

Zvanični prijevod MSFI standarda na bosanski jezik sadržan u ovoj publikaciji odobren je od strane komisije za provjeru koju je imenovala Fondacija. Ovaj prijevod je autorsko pravo Fondacije IFRS.

1. Fondacija IFRS daje korisnicima Zvaničnog prijevoda MSFI standarda na bosanski jezik (Korisnici) odobrenje da reproduciraju prijevod MSFI standarda za
   (i) Profesionalnu upotrebu Korisnika,
   (ii) lično učenje i obrazovanje ili
   (iii) pripremu financijskih izvještaja i/ili analizu financijskih izvještaja
   
   Profesionalna upotreba: označava upotrebu Zvaničnog prijevoda MSFI standarda na bosanski u profesionalnom svojstvu Korisnika u vezi s djelatnošću pružanja računovodstvenih usluga za svrhe primjene MSFI standarda za pripremu financijskih izvještaja i/ili analizu financijskih izvještaja klijentima Korisnika ili preduzeću u kojem je Korisnik angažiran kao računovođa.
   U cilju izbjegavanja neizvjesnosti, gore navedena upotreba ne uključuje bilo kakvu vrstu aktivnosti koje čine (komercijalnu) upotrebu MSFI standarda osim izravne ili neizravne primjene MSFI standarda, kao što su ali bez ograničenja na komercijalne seminare, konferencije, komercijalnu obuku ili slične događaje.
2. Korisnicima nije dopušteno da reproduciraju Zvanični prijevod MSFI standarda na bosanski na bilo koji način koji nije primarno namijenjen za ili usmjeren prema izravnoj ili neizravnoj primjeni MSFI standarda. U pogledu bilo kakve druge upotrebe koja pada van upotrebe izričito dopuštene u ovoj obavijesti, Korisnici će biti obavezni kontaktirati Fondaciju IFRS radi dobijanja zasebne pojedinačne licence u skladu s odredbama i uvjetima koji će biti zajednički usaglašeni
3. Osim kako je drugačije izričito dopušteno u ovoj obavijesti, Korisnici neće, bez prethodnog pismenog odobrenja Fondacije, imati pravo da licenciraju, podlicenciraju, šalju, prenose, prodaju, daju u najam, ili na drugi način distribuiraju bilo koji dio Zvaničnog prijevoda MSFI standarda na bosanski trećim licima u bilo kom obliku ili na bilo koji način, bilo elektronski, mehanički ili drugi način koji je ili trenutno poznat ili će tek biti izumljen.
4. Osim u mjeri u kojoj to ova obavijest eksplicitno dopušta, korisnici nemaju pravo vršiti bilo kakve preinake, prilagođavanja, izmjene i dopune, odnosno kreirati izvedene sadržaje na osnovu teksta prijevoda bez izričite dozvole Fondacije IFRS i sticanja odgovarajuće licence.

Autoritativni tekst MSFI standarda je onaj koji je objavljen od strane Odbora za međunarodne računovodstvene standarde na engleskom jeziku. Primjerci se mogu nabaviti od Odjeljenja za publikacije Fondacije IFRS.

Molimo naslovite pitanja koja se odnose na publikacije i autorska prava na engleskom na:
IFRS Foundation Publications Department
30 Cannon Street, London, EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org

Žigovi

Logotip Fondacije IFRS, logotip IASB-a, logotip MSFI za MSS, “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” i “International Financial Reporting Standards”, “IFRIC” i “IFRS Taxonomy” su Žigovi Fondacije.

Izjava o odricanju od odgovornosti

Zvanični prijevod MSFI standarda na bosanski reproducira i distribuira Savez računovođa, revizora i financijskih radnika Federacije Bosne i Hercegovine u pogledu njihove primjene u Federaciji Bosne i Hercegovine. Odbor za međunarodne računovodstvene standarde, Fondacija, autori i izdavači ne prihvaćaju odgovornost za gubitak prouzrokovan bilo kom licu koje djeluje ili se uzdržava od djelovanja u skladu s materijalom u ovoj publikaciji, bilo da je takav gubitak prouzrokovan nemarom ili na neki drugi način.

Notice

Copyright

IFRS® Standards are issued by the International Accounting Standards Board (the Board).

For printed publications only ISBN:

Copyright © IFRS Foundation All rights reserved.

Reproduced and distributed by the Union for Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina with the permission of the IFRS Foundation.

The Official Bosnian language translation of IFRS® Standards contained in this publication has been approved by a review committee appointed by the Foundation. This translation is the copyright of the IFRS Foundation.

1. The IFRS Foundation grants users of the Official Bosnian language translation of IFRS® Standards (Users) the permission to reproduce the translation of the IFRS® Standards for
   (i) the User’s Professional Use,
   (ii) private study and education; or
   (iii) preparation of financial statements and/or financial statement analysis
   
   Professional Use:means use of the Official Bosnian translation of the IFRS® Standards in the User’s professional capacity in connection with the business of providing accounting services for the purpose of application of IFRS® Standards for preparation of financial statements and/or financial statement analysis to the User’s clients or to the business in which the User is engaged as an accountant.
   For the avoidance of doubt, the abovementioned usage does not include any kind of activities that make (commercial) use of IFRS® Standards other than direct or indirect application of IFRS® Standards, such as but not limited to commercial seminars, conferences, commercial training or similar events.
2. Users are not permitted to reproduce the Official Bosnian translation of IFRS® Standards in any manner that is not primarily intended for or directed towards direct or indirect application of IFRS® Standards. With regard to any other usage that falls outside the use explicitly permitted in this notice, Users shall be obliged to contact the IFRS Foundation for a separate individual licence under terms and conditions to be mutually agreed.
3. 3. Except as otherwise expressly permitted in this notice, Users shall not, without prior written permission of the Foundation have the right to license, sublicense, transmit, transfer, sell, rent, or otherwise distribute any portion of the Official Bosnian translation of IFRS® Standards to third parties in any form or by any means, whether electronic, mechanical or otherwise either currently known or yet to be invented.
4. 4. Users are not permitted modify or make alterations, additions or amendments to or create any derivative works from the translation, save as otherwise expressly permitted in this notice without the express permission of the IFRS Foundation, subject to a licence.

The authoritative text of IFRS® Standards is that issued by the International Accounting Standards Board in the English language. Copies may be obtained from the IFRS Foundation’s Publications Department.

Please address publication and copyright matters in English to:
IFRS Foundation Publications Department
30 Cannon Street, London, EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org

Trade Marks

The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards”, “IFRIC” and “IFRS Taxonomy” are Trade Marks of the Foundation.

Disclaimer

The Official Bosnian translation of the IFRS® Standards is reproduced and distributed by the Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina in respect of their application in the Federation of Bosnia and Herzegovina. The International Accounting Standards Board, the Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.