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consolidamento secondo il metodo di integrazione globale

English translation: line-by-line consolidation

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	consolidamento secondo il metodo di integrazione globale
English translation:	line-by-line consolidation
Entered by:	Alexxx

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08:44 Apr 4, 2006

Italian to English translations [PRO]
Bus/Financial - Accounting / US GAAPS - Consolidation methods for financial statements

Italian term or phrase: consolidamento secondo il metodo di integrazione globale

Context: US English - Financial Statements

"Consolidamento dei bilanci di X e Y secondo il medoto di integrazione globale, ed eliminazione del valore contablile delle partecipazioni detenute da A e dalle altre societa' consolidate contro il relativo patrimonio netto".

It's a type of consolidation method (vs. proportionate consolitation) as to US GAAPs - the term escapes me. Can you help? Thanks in advance

Alexxx

line-by-line consolidation

Explanation:
"line-by-line" is the correct technical term although full consolidation would be understood.

The introduction of full line-by-line consolidation will increase the ... Under full line-by-line consolidation of SOEs and CEs, each line of the Crown ...
www.treasury.govt.nz/consolidation/tsydp-lblc.pdf - Similar pages

Selected response from:

Jean Martin
Local time: 05:48

Grading comment

Thanks a bunch Jean!
4 KudoZ points were awarded for this answer

Summary of answers provided

5 +2

line-by-line consolidation

Jean Martin

full consolidation

xxxDCypher

Answers

31 mins confidence:

peer agreement (net): +2

line-by-line consolidation

Jean Martin
Local time: 05:48
Specializes in field
Native speaker of:

English
PRO pts in category: 167

Grading comment

Thanks a bunch Jean!

4 hrs confidence:

full consolidation

Explanation:
The full consolidation method consists of taking over in full the assets, liabilities, expenses and income of the consolidated enterprises. Minority interests, including those in the net income for the financial year, are mentioned under separate balance sheet and income statement headings...."

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Note added at 5 hrs (2006-04-04 13:53:32 GMT)
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You'll find both "full" and "line-by-line" used widely and sometimes interchangeably (including in the new IAS literature).

xxxDCypher
Local time: 06:48
Specializes in field
Native speaker of:

English
PRO pts in category: 246

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consolidamento secondo il metodo di integrazione globale

English translation: line-by-line consolidation

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consolidamento secondo il metodo di integrazione globale

English translation: line-by-line consolidation

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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