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financial statement line item

Romanian translation: post din situaţia financiară

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	financial statement line item
Romanian translation:	post din situaţia financiară
Entered by:	Vera Costea

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14:11 Jan 6, 2009

English to Romanian translations [PRO]
Bus/Financial - Accounting

English term or phrase: financial statement line item

When the application of a standard has an effect on the current period or any other prior period... an entity shall disclose ... for the current period and each prior period presented, the amount of the adjustment for each *** financial statement line item*** affected.

Vera Costea KudoZ activity Questions: 168 (1 open) (3 without valid answers) (8 closed without grading) Answers: 378 Canada
Local time: 09:12

post din situaţia financiară

Explanation:
"O componentă a unui set complet de situaţii financiare cu scop general sau cu scop special, cum ar fi o singură situaţie financiară, conturi specifice, elemente ale conturilor sau anumite ***posturi din situaţia financiară***."
http://www.cafr.ro/servlet/DownloadForm?file=glosar_2006.pdf