The asker opted for community grading. The question was closed on 2011-09-10 16:54:09 based on peer agreement (or, if there were too few peer comments, asker preference.)
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English to Italian translations [PRO]
Bus/Financial - Accounting | | English term or phrase: remeasurements | as it is used in IAS(international accounting standards)
Used in a sentence: Alongside the requirement to report changes as they occur, the amendment eliminates options for presenting gains and losses. It requires companies to include service cost and finance cost in profit or loss and remeasurements in other comprehensive income (OCI). |
| Erind NanaKudoZ activityQuestions: 3 (none open) Answers: 4
| Local time: 16:22
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| | rivalutazione | Explanation:
The re-evaluation of the value of an asset or liability within a particular account on a company's financial statements. The purpose of this re-evaluation is to more accurately reflect the company's financial and operating position, even if the re-evaluation doesn't benefit the firm.
Read more: http://www.investopedia.com/terms/r/remeasurement.asp#ixzz1X...
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Vincenzo Manzo
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43 mins confidence:   peer agreement (net): +2 rivalutazione
Explanation:
The re-evaluation of the value of an asset or liability within a particular account on a company's financial statements. The purpose of this re-evaluation is to more accurately reflect the company's financial and operating position, even if the re-evaluation doesn't benefit the firm.
Read more: http://www.investopedia.com/terms/r/remeasurement.asp#ixzz1X...
| | | Grading comment | Selected automatically based on peer agreement. |
| Notes to answerer
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1 hr confidence:
1 hr confidence: rideterminazioni
Explanation:
the entity remeasures the deferred tax items in accordance with IAS 12 after it has restated the nominal carrying amounts of its non-monetary items at the date of the opening balance sheet of the reporting period by applying the measuring unit at that date;
http://eur-lex.europa.eu/Le [...] 01:01:EN:HTML
a) l'entità ridetermina le voci relative a imposte differite in conformità con lo IAS 12, dopo aver rideterminato i valori contabili nominali degli elementi non monetari alla data dello stato patrimoniale di apertura dell'esercizio, applicando l'unità di misura a quella data;
http://eur-lex.europa.eu/Le [...] 01:01:IT:HTML
Rideterminazione del tasso d'interesse sulle contabilità speciali di tesoreria unica. PDF (43 KB). Formato Word del Decreto del 7 ottobre 2010, n. 82444(DOC ...(controlla URL sottostante...)
Reference: http://www.rgs.mef.gov.it/VERSIONE-I/Tesoreria-/Normativa/
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