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English to Russian translations [PRO]
Bus/Financial - Accounting / US GAAP, FASB Statements 141-142 | | English term or phrase: individual-film-forecast-computation method | Коллеги, очень нужна Ваша помощь. Перевожу американский стандарт, посвященный учету объединения предприятий.
Глава, посвященная учету нематериальных активов, отличных от деловой репутации (Accounting for Intangible Assets Other than Goodwill under Statement 142). В конце статьи, в которой описывается порядок определения срока эксплуатации нематериальных активов, последний (и единственный) абзац посвящен учету кино- и видеопродукции, где и упоминается данный термин:
Movies, television shows, and other assets within the scope of AICPA Statement of Position No. 00-2, Accounting by Producers or Distributors of Films, will continue to be accounted for in accordance with that guidance. SOP 00-2 applies to all kinds of films, which are defined as feature films, television specials, television series, or similar products (including animated films and television programming) that are sold, licensed, or exhibited, whether produced on film, video tape, digital or other video recording formats. Statement 142 is not applicable to these intangible assets, and SOP 00-2 does not contemplate the concept of an indefinite useful life as set forth in Statement 142. Therefore, these assets should continue to be amortized under SOP 00-2 (i.e., using the *individual-film-forecast-computation method*).
Поиск в русской сети ничего не дал, а ведь у этого термина есть, наверное, точный эквивалент.
Буду благодарна за помощь. |
|  Julia BermanKudoZ activityQuestions: 72 ( 2 open) ( 1 closed without grading) Answers: 106
Russian Federation
| | Local time: 19:47
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| | Selected response from:
Olga Shvets
Ukraine
Local time: 18:47
| Grading comment Ольга, спасибо!
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