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kostnadsmässig anslagsavräkning

English translation: accrual accounting for administrative expenses


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:kostnadsmässig anslagsavräkning
English translation:accrual accounting for administrative expenses
Entered by: Barry Appleby
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18:29 Mar 23, 2011
Swedish to English translations [PRO]
Law/Patents - Accounting / Public authorities
Swedish term or phrase: kostnadsmässig anslagsavräkning
kostnadsmässig anslagsavräkning

Semesterdagar som intjänats före år 2009 avräknas fr. o. m. år 2009 anslaget först vid uttaget enligt undantagsbestämmelsen. Utgående balans år 2010 är, 692 tkr

This from the notes on accounting principles for the annual financial report of
the Swedish energy markets regulatory authority.

Have not been able to found anything that throws much light on this term.
Barry Appleby
United Kingdom
Local time: 20:17
accrual accounting for administrative expenses
Explanation:
This is how I translated it for ESV. These expenses are now accounted for in the year to which they relate, not the year in which they are paid. Which is what accrual accounting is about. Holiday pay originally had some kind of exemption.

Från och med budgetår 2009 ska myndigheternas förvaltningsutgifter avräknas mot anslag det år till vilket kostnaden hänför sig i stället för det år till vilket utgiften hänför sig.
Selected response from:

Chris S
United Kingdom
Grading comment
Thanks very much!
4 KudoZ points were awarded for this answer



Summary of answers provided
3accrual accounting for administrative expensesChris S
3cost-based (budget) appropriation accounting
Tom Thumb


  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
cost-based (budget) appropriation accounting


Explanation:
When dealing with public authoriities, remember just 2 words: budget and appropriation.

Example sentence(s):
  • APPROPRIATION ACCOUNTING Appropriations are broad categories or blocks of funds authorized by Congress to be used for specific purposes

    Reference: http://www.esv.se/amnesomraden/redovisning/kostnadsmassigans...
Tom Thumb
Local time: 21:17
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
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13 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
accrual accounting for administrative expenses


Explanation:
This is how I translated it for ESV. These expenses are now accounted for in the year to which they relate, not the year in which they are paid. Which is what accrual accounting is about. Holiday pay originally had some kind of exemption.

Från och med budgetår 2009 ska myndigheternas förvaltningsutgifter avräknas mot anslag det år till vilket kostnaden hänför sig i stället för det år till vilket utgiften hänför sig.

Chris S
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
Grading comment
Thanks very much!
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Voters for reclassification
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PRO / non-PRO
PRO (3): Tom Thumb, Viachaslau Baranau, Chris S


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Changes made by editors
Mar 24, 2011 - Changes made by Chris S:
LevelNon-PRO => PRO


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