OBAVIJEST

Autorska prava

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

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.

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IFRS Foundation Publications Department
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Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org

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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.

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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.