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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: settlements | as it is used in IAS(International accounting standards)
The amendments require gains and losses on
settlements to be presented as part of the service cost
component. |
| Erind NanaKudoZ activityQuestions: 3 (none open) Answers: 4
| Local time: 16:22
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| | Selected response from: Vincenzo Manzo
| Grading comment Selected automatically based on peer agreement. 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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7 mins confidence:  
9 mins confidence:  
45 mins confidence:  peer agreement (net): +1 estinzioni
Explanation: Settlements in linguaggio contabile sta per estinzioni, vedi esempio URl sottostante....
Se è probabile che il recupero o l'estinzione di quel valore contabile aumenti (riduca) i futuri pagamenti di imposte rispetto a quelli che si sarebbero verificati se tale recupero o estinzione non avesse avuto effetti fiscali, il presente Principio richiede che l'entità rilevi una passività (attività) fiscale differita, salvo alcuni casi specifici.
http://eur-lex.europa.eu/Le [...] 01:01:IT:HTML
If it is probable that recovery or settlement of that carrying amount will make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences, this standard requires an entity to recognise a deferred tax liability (deferred tax asset), with certain limited exceptions.
http://eur-lex.europa.eu/Le [...] 01:01:EN:HTML
Reference: http://mymemory.translated.net/es/Italian/English/estinzione...
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