unusual items
Polish translation: trop raczej niz tlumaczenie
| 14:44 Mar 14, 2002 |
| English to Polish translations [PRO] Bus/Financial - Accounting / accounting | |||||
|---|---|---|---|---|---|
|
| ||||
|  Selected response from: Magda Dziadosz Poland Local time: 16:52 | ||||
Grading comment
| |||||
Answers
1 hr confidence: 
Pozycje rzadkie Explanation: This is a guess only. You could go with Pozycje inne ale wtedy zatraca sie troche znaczenie. Sprawdzilam w slownikach rachunkowosci w obie strony. Niestety nic nie zostalo podane pod owymi haslami. Potrzebny jest, jak zaznaczono, specjalista, ktory/a jest z tym na biezaco. Lota |
| |
| Login to enter a peer comment (or grade) | ||
4 hrs confidence:
item (in this context) - dokument finansowy Explanation: Nie jestem specjalistką od sprawozdan finansowych, ale może to Ci pomoże? Opinia biegłego rewidenta dla Akcjonariuszy Pierwszego Polsko - Amerykańskiego Banku SA z siedzibą w Krakowie przy ulicy Kordylewskiego 11 Auditor’s opinion for the Shareholders of First Polish - American Bank SA seated in Krakow, 11 Kordylewskiego street Reference: http://www.fortisbank.com.pl/reports/ar1999/pdf/32do98.pdf |
| |
| Login to enter a peer comment (or grade) | ||
5 hrs confidence:
trop raczej niz tlumaczenie Explanation: Nie znam odpowiednika stosowanego w polskich sprawozdaniach, ale jesli udaloby sie komus znalezc tlumaczenie (fachowe!) "IAS-ów" (International Accounting Standards), to unusual items znajduja sie w standardzie 34 (34.13 konkretnie): "MINIMUM COMPONENTS OF AN INTERIM FINANCIAL REPORT 34.13 The minimum content of an interim financial report prepared in accordance with IAS 34 is a condensed balance sheet and condensed statements of income, changes in equity and cash flows together with selected explanatory notes. A statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements is required. If those policies or methods have been changed, a description of the nature and effect of change is needed. Explanatory comments about the seasonality or cyclical nature of interim operations and disclosures about unusual items are also appropriate. Securities regulators and stock exchanges may have specific requirements for an interim management commentary. Where no such requirement exists, the extent of any management commentary provided rests with management." link: http://www.pwcglobal.com/Extweb/corprep.nsf/docid/CDBDC421C8... Szukalam polskiej wersji tego standardu na stronach kpmg, aa, pwc, fundacji rachunkowosci, etc - bezskutecznie. Moj wlasny "common sense" i praktyka w tlumaczeniu audytorów podpowiada mi raczej slowko "nietypowe" (w odroznieniu od nadzwyczjne - extraoridinary), ale nie mam chwilowo mozliwosci porownania z zadnym wiarygodnym zrodlem. Tlumaczylam kiedys standardy rachunkowosci, ale akurat nie ten! Hope it helps, Magda |
| |
Grading comment
| ||
| Login to enter a peer comment (or grade) | ||
7 hrs confidence:
nadzwyczajny Explanation: nadzwyczajne środki, wydarzenia, pełnomocnictwa, okoliczności etc. Czy to nie pasowałoby najlepiej? :-) |
| |
| Login to enter a peer comment (or grade) | ||
12 hrs confidence:
trop nr 2 + exempla Explanation: zajrzyj Reference: http://www.dspg.com/corpinfo/invest/1997ar/note8.htm |
| |
| Login to enter a peer comment (or grade) | ||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations