French to English translations [PRO]
Bus/Financial - Accounting / profit and loss account | | French term or phrase: écart de première consolidation | | Un écart de première consolidation est constaté lorsqu le prix d’acquisition des titres des sociétés consolidées exceed la quote-part de l’actif retraité des sociétés... |
| Aoife KennedyKudoZ activityQuestions: 461 (none open) ( 1 without valid answers) ( 7 closed without grading) Answers: 640
United Kingdom
| | Local time: 22:23
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| | initial consolidation difference | Explanation:
the first time they do the consolidated accounting, there is a difference...it is NOT a discrepancy....
www.iasplus.com/standard/ias27.htm - 15k - Cached - Similar pages
[PDF] Consolidated Statements of Cash Flows Notes to Consolidated ...
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... 2 Significant Accounting Policies Cash flows provided by operating ... Depreciation and
amortization Amortization of consolidation difference Retirement benefits ...
www.toyobo.co.jp/e/annai/2003/p30.pdf - Similar pages
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Note added at 10 hrs 44 mins (2004-07-26 13:46:16 GMT)
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File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... order to bring them into line with the accounting principles used ... d) Initial consolidation
difference The initial consolidation difference established on the ...
www.bonduelle.com/us/htm/corporate/financial/ annualreport/consolidatedfinancialstatements1999-hr.pdf - Similar pages
[PDF] Annual Report 2 0 0 2
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Note added at 12 hrs 5 mins (2004-07-26 15:07:43 GMT)
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Note to Allan:
Dictionaries don\'t cut it, experience and context does....I have translated ACCOUNTING MANUALS FOR multinationals...accounting difference is the concept..I think you might check out discrepancy and difference on an English-speaking accounting site....I\'ll let you do the work...
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Note added at 12 hrs 8 mins (2004-07-26 15:10:07 GMT)
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In fact, the fact you refer me to a bilingual dictionary instead of to the concepts is revelatory of technique...bilingual dictionaries are a last resort....first one understands the concept monolingually, in either or both languages..then one uses a bilingual dictionary as a sort of back up..not as the source of the oracle....
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Note added at 12 hrs 17 mins (2004-07-26 15:19:44 GMT)
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Ecart de première consolidation (pour plus de détail voir page 103)
Il est très rare qu\'une société fasse l\'acquisition d\'une autre société en payant cette dernière pour le montant exact de ses capitaux propres comptables. Il y a fréquemment un écart entre le prix d\'acquisition qui peut être payé en cash ou en titres et la part des capitaux propres de la filiale qui revient à la société mère. Cet écart positif ou négatif est appelé écart de première consolidation ou différence de première consolidation.
FINAL: initial consolidation difference or acquisition difference
I forgot at first..this is with regard to Acquisitions....only.
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Note added at 12 hrs 19 mins (2004-07-26 15:21:45 GMT)
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Here\'s the explanation for acquisition difference:
FRED 19 proposes to change the method of accounting for deferred tax to the ... This means
that if an acquisition difference would be provided for in an entity’s ...
www.accaglobal.com/publications/studentaccountant/30922 - 50k - Cached - Similar pages
[PDF] Accounting for Brands in France and Germany compared with IAS 38 ...
File Format: PDF/Adobe Acrobat
... which cannot be allocated, called the “acquisition difference” (goodwill). With respect to valuation differences, the National Accounting Council specifies ...
campus.hec.fr/profs/stolowy/ perso/Articles/Illinois4.pdf - Similar pages
[PDF] ACCOUNTING FOR BRANDS IN ED50 OF IASC (INTANGIBLE ASSETS) COMPARED ...
... a remainder which is not allocated called the \"acquisition difference\". With respect
to valuation differences, the National Accounting Council specifies, in an ...
campus.hec.fr/profs/stolowy/perso/papers/brands.pdf - Similar pages
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Note added at 12 hrs 20 mins (2004-07-26 15:22:18 GMT)
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FINAL: acquisition difference OR initial consolidation difference...
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Note added at 12 hrs 29 mins (2004-07-26 15:31:21 GMT)
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Please see the MICHELIN CONSOLIDATED ACCOUNTS...it will help you...THIS IS VERY WELL TRANSLATED and explain
acquisition difference= the difference between what you pay for the company and its fair market value...
ies.fsv.cuni.cz/files/sylabs/E1045T_ Tutorial%202%20Financial%20statements.doc - Supplemental Result - Similar pages
[PDF] Consolidated results 2000
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... 40 a) Acquisition difference.....40 ... the
consolidated ... new accounting rules ...
gestdoc.webmichelin.com/repository/ DocumentRepositoryServlet?codeDocument=67&codeRepository=MICHCORP&... - Similar pages
|
| Selected response from:
Jane Lamb-Ruiz
| Grading comment Thanks to everyone for helping me out :)
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:   peer agreement (net): -1
2 hrs confidence: overall consolidation discrepancy
Explanation:
Le prix payé par action ne pourra qu'être différent de la valeur comptable de ces actions en terme de capitaux propres. Même dans les opérations de la vielle économie, les valeurs de marché (Market value) peuvent représenter cinq à dix fois plus que les valeurs comptables (Book value). Comment gérer comptablement que l'on a payé 10 des actions dont la valeur comptable est par exemple de 2? L'écart total (soit 8) sera appelé écart de première consolidation.
www.journaldunet.com/dossiers/ lexiques/finances/goodwill.shtml
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Note added at 4 hrs 21 mins (2004-07-26 07:23:20 GMT)
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OR \"total consolidation difference\"
... Given this, payroll costs accounting for about 1 percent point more ... investments
during the year, which resulted in a total consolidation difference of about ...
www.dataservicespa.com/.../bilancio2001/ articoli/pdf/annual_management_report_consolidated_2001.pdf - Résultat complémentaire
| Allan Jeffs
France
Local time: 23:23
Native speaker of:  English
PRO pts in category: 7
|
| |
10 hrs confidence: initial consolidation difference
Explanation:
the first time they do the consolidated accounting, there is a difference...it is NOT a discrepancy....
www.iasplus.com/standard/ias27.htm - 15k - Cached - Similar pages
[PDF] Consolidated Statements of Cash Flows Notes to Consolidated ...
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... 2 Significant Accounting Policies Cash flows provided by operating ... Depreciation and
amortization Amortization of consolidation difference Retirement benefits ...
www.toyobo.co.jp/e/annai/2003/p30.pdf - Similar pages
--------------------------------------------------
Note added at 10 hrs 44 mins (2004-07-26 13:46:16 GMT)
--------------------------------------------------
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... order to bring them into line with the accounting principles used ... d) Initial consolidation
difference The initial consolidation difference established on the ...
www.bonduelle.com/us/htm/corporate/financial/ annualreport/consolidatedfinancialstatements1999-hr.pdf - Similar pages
[PDF] Annual Report 2 0 0 2
--------------------------------------------------
Note added at 12 hrs 5 mins (2004-07-26 15:07:43 GMT)
--------------------------------------------------
Note to Allan:
Dictionaries don\'t cut it, experience and context does....I have translated ACCOUNTING MANUALS FOR multinationals...accounting difference is the concept..I think you might check out discrepancy and difference on an English-speaking accounting site....I\'ll let you do the work...
--------------------------------------------------
Note added at 12 hrs 8 mins (2004-07-26 15:10:07 GMT)
--------------------------------------------------
In fact, the fact you refer me to a bilingual dictionary instead of to the concepts is revelatory of technique...bilingual dictionaries are a last resort....first one understands the concept monolingually, in either or both languages..then one uses a bilingual dictionary as a sort of back up..not as the source of the oracle....
--------------------------------------------------
Note added at 12 hrs 17 mins (2004-07-26 15:19:44 GMT)
--------------------------------------------------
Ecart de première consolidation (pour plus de détail voir page 103)
Il est très rare qu\'une société fasse l\'acquisition d\'une autre société en payant cette dernière pour le montant exact de ses capitaux propres comptables. Il y a fréquemment un écart entre le prix d\'acquisition qui peut être payé en cash ou en titres et la part des capitaux propres de la filiale qui revient à la société mère. Cet écart positif ou négatif est appelé écart de première consolidation ou différence de première consolidation.
FINAL: initial consolidation difference or acquisition difference
I forgot at first..this is with regard to Acquisitions....only.
--------------------------------------------------
Note added at 12 hrs 19 mins (2004-07-26 15:21:45 GMT)
--------------------------------------------------
Here\'s the explanation for acquisition difference:
FRED 19 proposes to change the method of accounting for deferred tax to the ... This means
that if an acquisition difference would be provided for in an entity’s ...
www.accaglobal.com/publications/studentaccountant/30922 - 50k - Cached - Similar pages
[PDF] Accounting for Brands in France and Germany compared with IAS 38 ...
File Format: PDF/Adobe Acrobat
... which cannot be allocated, called the “acquisition difference” (goodwill). With respect to valuation differences, the National Accounting Council specifies ...
campus.hec.fr/profs/stolowy/ perso/Articles/Illinois4.pdf - Similar pages
[PDF] ACCOUNTING FOR BRANDS IN ED50 OF IASC (INTANGIBLE ASSETS) COMPARED ...
... a remainder which is not allocated called the \"acquisition difference\". With respect
to valuation differences, the National Accounting Council specifies, in an ...
campus.hec.fr/profs/stolowy/perso/papers/brands.pdf - Similar pages
--------------------------------------------------
Note added at 12 hrs 20 mins (2004-07-26 15:22:18 GMT)
--------------------------------------------------
FINAL: acquisition difference OR initial consolidation difference...
--------------------------------------------------
Note added at 12 hrs 29 mins (2004-07-26 15:31:21 GMT)
--------------------------------------------------
Please see the MICHELIN CONSOLIDATED ACCOUNTS...it will help you...THIS IS VERY WELL TRANSLATED and explain
acquisition difference= the difference between what you pay for the company and its fair market value...
ies.fsv.cuni.cz/files/sylabs/E1045T_ Tutorial%202%20Financial%20statements.doc - Supplemental Result - Similar pages
[PDF] Consolidated results 2000
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... 40 a) Acquisition difference.....40 ... the
consolidated ... new accounting rules ...
gestdoc.webmichelin.com/repository/ DocumentRepositoryServlet?codeDocument=67&codeRepository=MICHCORP&... - Similar pages
| Jane Lamb-Ruiz
Specializes in field
Native speaker of: English, Portuguese
PRO pts in category: 253
|
| | Grading comment | Thanks to everyone for helping me out :) |
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