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coquille comptable

English translation: accounting shell


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:coquille comptable
English translation:accounting shell
Entered by: Amy Grieve
Options:
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08:51 Apr 15, 2008
French to English translations [PRO]
Bus/Financial - Accounting / Audit
French term or phrase: coquille comptable
§ qualité de la surveillance permanente (distinguer procédures et comptes, supervision formalisée et sécurité au quotidien – ce dernier point incluant existence de procédures écrites et culture de contrôle ; cette analyse rapide doit permettre de cibler les activités les moins bien contrôlées et d’identifier les procédures et les comptes sensibles couverts par la SP) ; veiller à balayer l’ensemble des activités et entités importantes, (incluant les participations dans des filiales ou diverses formes de coquilles comptables lorsqu’il s’agit d’un audit au niveau du bilan de l’entité).
Amy Grieve
Local time: 16:45
accounting shell
Explanation:
I do believe they're talking about something intentional and non-erroneous, specifically special-purpose vehicles (SPVs) and similar entities that are distinct for accounting purposes -- just not as above-board as subsidiaries.
Selected response from:

rkillings
United States
Local time: 08:45
Grading comment
Yes - I think this is exactly what it is! Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1accounting shellrkillings
3 +1accounting analyses
fourth


Discussion entries: 1





  

Answers


58 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
accounting analyses


Explanation:
"coquille" is used to describe a share.
Share, sharing out, analysis
From this I am extending the use to dividing out the ownership %ages on consolidation. This is only a process of deduction and if there's a better answer out there....welcome!!

fourth
France
Local time: 17:45
Native speaker of: Native in EnglishEnglish
PRO pts in category: 96

Peer comments on this answer (and responses from the answerer)
agree  Catherine Johnstone
4 mins
  -> Thanks and Hello Catherine! You seem to be agreeing with both "error" and "analysis". Clearly of an agreeable nature!Sorry C, Thanks.
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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
accounting shell


Explanation:
I do believe they're talking about something intentional and non-erroneous, specifically special-purpose vehicles (SPVs) and similar entities that are distinct for accounting purposes -- just not as above-board as subsidiaries.

rkillings
United States
Local time: 08:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 287
Grading comment
Yes - I think this is exactly what it is! Thank you!

Peer comments on this answer (and responses from the answerer)
neutral  Tony M: Ah, now there's a thought! I'm scarcely qualified to 'agree', but it's certainly a more logical line of thought
4 mins
agree  Emma Paulay: Yes, now I've re-read it, I think you're right!
17 mins
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