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English to Italian translations [PRO]
Bus/Financial - Accounting / IAS 1 | | English term or phrase: by the issue of equity | _ IAS 1 (amendment), “Presentation of financial statements”.
The amendment clarifies that the potential settlement of a liability by the issue of equity is not relevant to its classification as current or non-current. By amending the definition of a current liability, the amendment permits a liability to be classified as non-current [...]
Qualcuno mi può spiegare il significato di questa espressione, oltre che fornirmi la traduzione ?
Grazie mille agli esperti che mi risponderanno !
Manuela:-) |
| | | Selected response from:
 cristianac
Local time: 16:21
| Grading comment Avrei voluto dare i punti a tutt'e due ma purtroppo ho dovuto scegliere. Grazie di cuore.
4 KudoZ points were awarded for this answer |
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11 mins confidence:   peer agreement (net): +1
15 mins confidence: | by the issue of equity (instruments) attraverso l'emissione di strumenti rappresentativi di capitale/di azioni
Explanation:
Ciao Emanuela,
io ho trovato questo, vedi se ti può aiutare..
(dalla traduzione di EUROLEX del paragrafo 41 dello IAS 39 )
1 A debtor and creditor might renegotiate the terms of a financial liability with the result that the debtor extinguishes the liability fully or partially by issuing equity instruments to the creditor.
(dalla traduzione di EUROLEX del paragrafo 41 dello IAS 39 )
1 Un debitore e un creditore potrebbero rinegoziare i termini di una passività finanziaria con il risultato che il debitore estingue la passività, interamente o parzialmente, emettendo strumenti rappresentativi di capitale in favore del creditore.
Example sentence(s):- il debitore estingue la passività, interamente o parzialmente, emettendo strumenti rappresentativi di capitale in favore del creditore.
Reference: http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...
Reference: http://www.ifrs.org/Current+Projects/IASB+Projects/Annual+Im...
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