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linearmente

English translation: line by line

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14:30 May 16, 2005
Italian to English translations [PRO]
Finance (general) / FINANCIAL STATEMENTS
Italian term or phrase: linearmente
società controllate consolidate linearmente...
Valentina Micheli
Local time: 20:21
English translation:line by line
Explanation:
As opposed to net equity consolidation

e.g.
Line by line consolidation of income statement and balance sheet ... Note: Excludes impact of Life fund line by line consolidation and other ...
www.investorrelations.barclays.co.uk/.../ INV/A/Content/Files/IFRS_presentation_WEB_FINAL.pdf - Similar pages


FRS 9 Associates and joint ventures... The method of consolidation that is appropriate for subsidiaries is often known as line-by-line consolidation or sometimes full consolidation. ...
www.accaglobal.com/publications/studentaccountant/30948 - 47k - Cached - Similar pages


FRS 2, Accounting for subsidiary undertakings... the shareholders are best informed about differences of business activities by note disclosure rather than exclusion from line by line consolidation. ...
www.accaglobal.com/publications/studentaccountant/30182 - 57k - Cached - Similar pages
[ More results from www.accaglobal.com ]


Selected response from:

Jean Martin
Local time: 19:21
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2line by line
Jean Martin
3linearly
Ziad Marzouka


  

Answers


6 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
linearly


Explanation:
x

Ziad Marzouka
Local time: 21:21
Works in field
Native speaker of: Arabic
PRO pts in category: 3
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
line by line


Explanation:
As opposed to net equity consolidation

e.g.
Line by line consolidation of income statement and balance sheet ... Note: Excludes impact of Life fund line by line consolidation and other ...
www.investorrelations.barclays.co.uk/.../ INV/A/Content/Files/IFRS_presentation_WEB_FINAL.pdf - Similar pages


FRS 9 Associates and joint ventures... The method of consolidation that is appropriate for subsidiaries is often known as line-by-line consolidation or sometimes full consolidation. ...
www.accaglobal.com/publications/studentaccountant/30948 - 47k - Cached - Similar pages


FRS 2, Accounting for subsidiary undertakings... the shareholders are best informed about differences of business activities by note disclosure rather than exclusion from line by line consolidation. ...
www.accaglobal.com/publications/studentaccountant/30182 - 57k - Cached - Similar pages
[ More results from www.accaglobal.com ]




Jean Martin
Local time: 19:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 481
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  esoft: it seems to make the most sense - in Italian "linearmente" can mean many things but in this case, given that it's talking about a balance sheet and consolidation, I also assume it refers to how reporting is consolidated....unless Valed gives different inf
23 mins
  -> thanks

agree  verbis
107 days
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