Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Italian to English translations [PRO]
Bus/Financial - Accounting / Notes to financial statements | | Italian term or phrase: prevedono una distinzione per destinazione funzionale anziché per natura | | Can anyone help me with 'per destinazione' and 'per natura' please. The extract comes from the notes accompanying 2005 financial statements and specifically relates to a discussion of data pre IAS/IFRS compared to data presented in accordance with IFRS. |
| | | make a distinction by function rather than by nature | Explanation:
I don't know about your text but as I understand IAS 1, presentation may be either of the two under IAS/IFRS
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
|
| Selected response from:
James (Jim) Davis
Italy
Local time: 04:49
| Grading comment Thanks Jim - I think what you said is spot on.
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
36 mins confidence:  peer agreement (net): +1 make a distinction by function rather than by nature
Explanation:
I don't know about your text but as I understand IAS 1, presentation may be either of the two under IAS/IFRS
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
Reference: http://www.iasplus.com/standard/ias01.htm
| James (Jim) Davis
Italy
Local time: 04:49
Specializes in field
Native speaker of:  English
PRO pts in category: 985
|
| | Grading comment | Thanks Jim - I think what you said is spot on. |
|
| | Login to enter a peer comment (or grade) |
Return to KudoZ list
| Changes made by editors |
|---|
| Nov 17, 2007 - Changes made by James (Jim) Davis: | | Created KOG entry | KudoZ term => KOG term |
|
|
| | | | X Sign in to your ProZ.com account... | | | | |
| 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. See also: Search millions of term translations  |
The translation workplace 
