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Italian to German translations [PRO]
Bus/Financial - Accounting / IAS19 | | Italian term or phrase: conto economico per destinazione | In questo esempio si ipotizza che la società X rediga un conto economico per natura.
Nel caso invece in cui la società presenti un conto economico per destinazione, questo ammontare deve essere ripartito sulle relative voci di costo di destinazione.
no. 24b |
|  Carsten MohrKudoZ activityQuestions: 453 ( 2 open) ( 7 without valid answers) ( 8 closed without grading) Answers: 278
| | Local time: 07:04
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| | (Gliederung der) Erfolgsrechnung nach Art | Explanation:
Dieser Begriff bezieht sich auf IAS 1 (Darstellung des Abschlusses), Paragraph 88 (Gliederung des Aufwands). Zusammenfassend wird der Inhalt dieses Paragraphs im IFRS-Portal so beschrieben:
"Ein Unternehmen hat eine Aufwandsgliederung anzugeben, die entweder auf der *Art* der Aufwendungen oder auf deren Funktion innerhalb des Unternehmens beruht, je nachdem welche Darstellungsweise verlässliche und relevantere Informationen ermöglicht."
(http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards...
Siehe dazu folgende Erklärung einer it. Arbeitsgruppe zu IAS/IFRS (ital. Dokument s. Seite 39 und 62 unten):
"La problematica della classificazione dei Costi è ripresa nello IAS 1 nell’ambito della presentazione del contenuto minimo del conto economico. In tale documento si afferma che la classificazione può essere *per natura o per destinazione*."
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Note added at 5 hrs (2007-05-24 13:10:03 GMT)
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Das war eigentlich die Antwort auf "conto economico *per natura".
Der (deutsche) Begriff muss hier natürlich (Erfolgsrechnung) "nach Funktion" heissen. |
| Selected response from:
Shesaid
Switzerland
Local time: 07:04
| Grading comment danke!
4 KudoZ points were awarded for this answer |
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