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consolidamento con il metodo integrale

English translation: full consolidation method


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:consolidamento con il metodo integrale
English translation:full consolidation method
Entered by: Tom Thumb
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19:21 Jul 31, 2008
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: consolidamento con il metodo integrale
Il consolidamento è stato eseguito con il metodo integrale, tenuto conto degli interessi minoritari esposti nelle apposite voci del patrimonio netto e del conto economico.
La predisposizione del bilancio richiede la formulazione di assunzioni e di stime che hanno effetto sul valore delle attività e delle passività e sull’informativa ad esse relative, nonché sulle attività e passività potenziali alla data di riferimento.
Francesco D'Arcangeli
Local time: 04:49
full consolidation method
Explanation:
vs. the equity-accounting method: see example sentence. Far too complicated to explain here.
Selected response from:

Tom Thumb
Local time: 04:49
Grading comment
Thanks everyone!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2full consolidation method
Tom Thumb


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
full consolidation method


Explanation:
vs. the equity-accounting method: see example sentence. Far too complicated to explain here.

Example sentence(s):
  • vs. equity-accounting method: 'the use of equity accounting a.k.a. one-line consolidation in consolidated (group of companies) financial statements produces the same earnings per share as would *full consolidation*...' MacMillan Dictionary of Accounting

    Reference: http://www.proz.com/kudoz/portuguese_to_english/accounting/2...
Tom Thumb
Local time: 04:49
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Grading comment
Thanks everyone!

Peer comments on this answer (and responses from the answerer)
agree  James (Jim) Davis: Often called (even in Italian) the "full line-by-line" consolidation method
5 hrs
  -> Grazie!

agree  Elena Campana
9 hrs
  -> Grazie!
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Changes made by editors
Aug 1, 2008 - Changes made by Tom Thumb:
Created KOG entryKudoZ term => KOG term
Jul 31, 2008 - Changes made by Angela Arnone:
Language pairEnglish to Italian => Italian to English


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