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Income before accounting change

Greek translation: εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

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English term or phrase:	Income before accounting change
Greek translation:	εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα
Entered by:	TRIADA ANAGNOSTIDOU

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14:30 Sep 26, 2011

English to Greek translations [PRO]
Bus/Financial - Finance (general)

English term or phrase: Income before accounting change

Πρόκειται για το ίδιο έγγραφο.

katerinalexis KudoZ activity Questions: 53 (6 open) (6 without valid answers) Answers: 0
Local time: 09:45

εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

Explanation:
see also accounting changes definition in investopedia.com

Selected response from:

TRIADA ANAGNOSTIDOU
Greece
Local time: 09:45

Grading comment

Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Summary of answers provided

3 +4

εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

TRIADA ANAGNOSTIDOU

Summary of reference entries provided

equity investees accounting method

Savvas SEIMANIDIS

Answers

13 mins confidence:

peer agreement (net): +4

income before accounting change

εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

Explanation:
see also accounting changes definition in investopedia.com

TRIADA ANAGNOSTIDOU
Greece
Local time: 09:45
Specializes in field
Native speaker of:

Greek,

English
PRO pts in category: 12

Grading comment

Selected automatically based on peer agreement.

Notes to answerer

Asker: Εχω την εντύπωση πως πρόκειται για τις μεταβολές των λογιστικών μεθόδων (accounting change).

Reference comments

2 days35 mins

Reference: equity investees accounting method

Reference information:
" The investments in equity accounted investees included in the consolidated financial statements at equity are listed in the Notes under the item “EVN’s Investments”.

All investments in equity accounted investees were recognised at their proportional share of IFRS income or loss based on an interim or annual report with a balance sheet date that does not precede the balance sheet date of EVN AG by more than three months. "

http://evn.corporate-reports.net/reports/evn/annual/2010/gb/...

" Consolidation model : Focus is on the concept of the power to control, with control being the parent’s ability to govern the financial and operating policies of an entity to obtain benefits. Control is presumed to exist if parent owns more than 50% of the votes, and potential voting rights must be considered. Notion of “de facto control” must also be considered."

" Equity investees method : ASC 825-10 Financial Instruments (formerly FAS 159) gives entities the option to account for equity-method investments at fair value. For those equity-method investments for which management does not elect to use the fair value option, the equity method of accounting is required. Uniform accounting policies between investor and investee are not required."

http://www.ey.com/US/en/Services/Assurance/Accounting-and-Fi...

Reference: http://news.morningstar.com/articlenet/article.aspx?id=752

Savvas SEIMANIDIS
France
Specializes in field
Native speaker of:

Greek,

French
PRO pts in category: 4

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Changes made by editors

Oct 10, 2011 - Changes made by TRIADA ANAGNOSTIDOU:
Created KOG entry	KudoZ term => KOG term

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Income before accounting change

Greek translation: εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

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Income before accounting change

Greek translation: εισοδήματα προ μεταβολών στις λογιστικές αρχές ή εκτιμήσεις ή στην αναφέρουσα οικονομική οντότητα

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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