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Principiul pragului de semnificatie

English translation: principle of significance threshold

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Romanian term or phrase:Principiul pragului de semnificatie
English translation:principle of significance threshold
Entered by: Lavinia Pirlog
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11:57 Apr 3, 2003
Romanian to English translations [Non-PRO]
Bus/Financial / accounting principles
Romanian term or phrase: Principiul pragului de semnificatie
Principiul pragului de semnificatie:

Orice element care are o valoare semnificativa este prezentat distinct in cadrul situatiilor financiare.

Stiti cumva unde pot gasi si celelalte principii contabile?

Cu multumiri,

Tweety
Lavinia Pirlog
Romania
Local time: 14:46
principle of significance threshold
Explanation:
"Under the new rules, pro forma information required by Regulation S-X need not be furnished unless the financial statements of the acquiree are furnished. Article 11 of Regulation S-X has been amended to conform the significance threshold for providing pro forma financial statements in connection with business acquisitions to the minimum 20% significance level in Rule 3-05 of Regulation S-X and Item 310 of Regulation S-B."

Celelalte principii de contabilitate sunt numeroase si mai ales difera de la sistem la sistem: GAAP, IAS, FASB etc.
Selected response from:

costinro
United Kingdom
Local time: 12:46
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1principle of significance threshold
costinro


Discussion entries: 1





  

Answers


4 days   confidence: Answerer confidence 5/5 peer agreement (net): +1
principle of significance threshold


Explanation:
"Under the new rules, pro forma information required by Regulation S-X need not be furnished unless the financial statements of the acquiree are furnished. Article 11 of Regulation S-X has been amended to conform the significance threshold for providing pro forma financial statements in connection with business acquisitions to the minimum 20% significance level in Rule 3-05 of Regulation S-X and Item 310 of Regulation S-B."

Celelalte principii de contabilitate sunt numeroase si mai ales difera de la sistem la sistem: GAAP, IAS, FASB etc.


    Reference: http://www.luca.com/cpajournal/1997/0197/depts/sec.htm
costinro
United Kingdom
Local time: 12:46
Native speaker of: Native in RomanianRomanian
PRO pts in pair: 99

Peer comments on this answer (and responses from the answerer)
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6 days
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