Traduction de «Comptable de gestion » (Français → Anglais) :

management accountant

management accountant

management accounting

treasury manager | treasury officer | public finance accountant | treasury accountant

property investments accounting

accountant [ auditor | chartered accountant | auditors(UNBIS) ]

provision

basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

accounting firm | accounting practice | public accounting firm

5. Notes the remarks of the Court of Auditors regarding the weaknesses of the management of fixed assets as well as the late validation of the accounting system; welcomes Frontex’s reply that it ‘has started the validation of the Accounting System in the first quarter of 2012 and will finalise it by September 2012’; calls on Frontex to continue improving its management and to notify the discharge authority of the introduction of procedures for the disposal of fixed assets and the compilation of full inventories;

1. In accounts relating to cropland management and grazing land management, Member States shall reflect emissions and removals resulting from such activities, calculated as emissions and removals in each accounting period specified in Annex I, minus the value obtained by multiplying the number of years in that accounting period by a Member State’s emissions and removals resulting from such activities in its base year, as submitted to the UNFCCC in that Member States reviewed initial report on base year emission data pursuant to the Annex of Decision 13/CMP.1.

This Decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation, reforestation, deforestation and forest management, and to the agricultural activities of grazing land management and cropland management.

In order to clearly separate the duties and responsibilities of the Commission's accounting officer from those of the accounting officers of institutions or bodies which are set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget, and other bodies whose accounts are required to be consolidated in accordance with the accounting rules adopted by the accounting officer, the report on budgetary and financial management of the financial year should be prepared by each institution or body and then sent to the European Parliament, the Council and the Court of Auditors by 31 M ...[+++]arch of the following financial year.