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disclosure

Polish translation: ujawnienie


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:disclosure
Polish translation:ujawnienie
Entered by: Magda Dziadosz
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18:08 Nov 4, 2004
English to Polish translations [PRO]
Bus/Financial - Accounting
English term or phrase: disclosure
Sorry za nieco długi cytat, ale tylko tak mogę oddać istotę problemu:

There are three particularly significant issues relating to accrual accounting disclosure that fundamentally affect the usefulness of the three main financial statements: the statement of financial position, operating statement and cash flow statement. The structure of the statement of financial position does not fundamentally differ among governments. In general, the main categories of assets and liabilities mentioned in paragraph 89 of IPSAS 110 can be found in all of the statements of financial position. However,
a major issue remains in the disclosure of contingent liabilities and contingent assets, which is required by IPSAS 1911, but is not uniformly made, even though the amounts of both items can be substantial; disclosure of contingent liabilities is more common than for contingent assets. As an example of how substantial contingent liabilities might be, in the 2001 financial statements of the Swiss Federal Government, the disclosed contingent liabilities amount to around one third of the liabilities. An extreme example of the amount of contingencies seems to be at the European Commission: the amount of contingent liabilities reported in the 2001 financial statements exceeds 11.5 times the amount of liabilities, whereas the relation of contingent assets to assets is as high as 80%.

I jak to nazwać? Ujawnienie? Raportowanie? Publikowanie?
Andrzej Lejman
Local time: 16:59
ujawnienie
Explanation:
lub (rzadziej) ogłoszenie.
To jest przyjęty termin, nie ma co kombinować.
¬ródła: P.Collin Sł. Rachunkowo¶ci, PriceWaterhouseCoopers - Kompendium Terminów z Zakresu Rachunkowo¶ci.
HTH
Magda
Selected response from:

Magda Dziadosz
Poland
Local time: 16:59
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3ujawnienie
Magda Dziadosz


Discussion entries: 1





  

Answers


26 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
ujawnienie


Explanation:
lub (rzadziej) ogłoszenie.
To jest przyjęty termin, nie ma co kombinować.
¬ródła: P.Collin Sł. Rachunkowo¶ci, PriceWaterhouseCoopers - Kompendium Terminów z Zakresu Rachunkowo¶ci.
HTH
Magda

Magda Dziadosz
Poland
Local time: 16:59
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 153
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Katarzyna Terelak: absolutely
26 mins

agree  Marek Daroszewski (MrMarDar)
15 hrs

agree  Miloslawa Kilarska
3 days14 hrs
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