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competenza temporale

English translation: on an accruals basis


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:competenza temporale
English translation:on an accruals basis
Entered by: Lester Golden & Marina Silinska
Options:
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- Include in personal glossary

15:53 Aug 2, 2009
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: competenza temporale
Not sure if I'm right...
accruals and prepayments were determined by recognizing revenue when received and costs according to the actual fiscal year they belonged to.

La determinazione dei ratei e dei risconti è stata effettuata secondo i criteri della competenza temporale per definire i ricavi e i costi di effettiva pertinenza dell’esercizio.
Lester Golden & Marina Silinska
United States
Local time: 22:50
on an accruals basis
Explanation:
competenza temporale - accruals basis

competenza economica - mathing principle

There are also various existing glossary entries for the above terms.

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Note added at 4 hrs (2009-08-02 20:09:18 GMT)
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N.B. 'principio di competenza temporale' is often shortened to 'principio di competenza'
Selected response from:

Ivana UK
United Kingdom
Local time: 03:50
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3on an accruals basis
Ivana UK


  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
on an accruals basis


Explanation:
competenza temporale - accruals basis

competenza economica - mathing principle

There are also various existing glossary entries for the above terms.

--------------------------------------------------
Note added at 4 hrs (2009-08-02 20:09:18 GMT)
--------------------------------------------------

N.B. 'principio di competenza temporale' is often shortened to 'principio di competenza'

Ivana UK
United Kingdom
Local time: 03:50
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 65
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
6 hrs
agree  James (Jim) Davis: What I was about to write yesterday, before I went out.
9 hrs
agree  Dominic Currie
12 hrs
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Changes made by editors
Aug 19, 2009 - Changes made by Lester Golden & Marina Silinska:
Edited KOG entryIvana UK's old entry - "competenza temporale" => "on an accruals basis"
Aug 16, 2009 - Changes made by Ivana UK:
Created KOG entryKudoZ term => KOG term


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