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English to Croatian translations [PRO] Bus/Financial - Accounting / Contracts
English term or phrase:contract asset
It is an issue of IASB update, the whole document can be found on tih URL: http://209.85.135.104/search?q=cache:misbFHVefo4J:www.iasb.o...
"why the Board and the FASB propose basing their revenue
recognition model on the asset or liability arising from the
rights and obligations in the contract with a customer (i.e.
the contract asset or contract liability); "
Hvala mnogo. Na kraju sam stavila ugovorna potraživanja i ugovorne obveze jer mi se tako najbolje uklapalo, a i našla sam primjere na netu koji pokazuju korištenje ove sintagme. 4 KudoZ points were awarded for this answer
potraživanje /sredstava, imovine/ na temlju ugovora
Explanation: Ja bih rekla da se u ovom slučaju riječ asset odnosi na potražnu stavku koja se inače knjiži u aktivi bilance,
Example sentence(s):
A contract can be either an asset or a liability of the entity, depending on the remaining rights and obligations in the contract. A contract would be an asset
xxxZara5 Croatia Local time: 23:42 Specializes in field Native speaker of: Croatian PRO pts in category: 7
Grading comment
Hvala mnogo. Na kraju sam stavila ugovorna potraživanja i ugovorne obveze jer mi se tako najbolje uklapalo, a i našla sam primjere na netu koji pokazuju korištenje ove sintagme.