disinquinamento

Italian translation: adjustments

08:12 May 27, 2005
English to Italian translations [PRO]
Bus/Financial - Finance (general) / financial statements
English term or phrase: disinquinamento
In a financial statement,regarding the repeal of fiscal interference brought about by the company law reform. The full sentence is: "I principali effetti della riforma del diritto societario sulla redazione del bilancio d'esercizio che rimanda al principio contabile n. 29, gli effetti pregressi del disinquinamento sono stati imputati a conto economico a una specifica voce delle componenti straordinarie". Does disinquinamento have some special financial meaning in this context, as otherwise it doesn't make much sense!
Anne Micallef
Local time: 22:58
Italian translation:adjustments
Explanation:
the effects of previous adjustments have been brought into the PL Account under a specific entry.

Purtoppo i contabili si sentono obbligati a imitare i letterati e confondere le idee del lettore.
Selected response from:

Vittorio Preite
United Kingdom
Local time: 21:58
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5alignment
Peter Cox
5reversal of tax-related entries
Alexandra Scott
5Restatement according to GAAP
Jonathan Morris
5adjustments
Vittorio Preite
5 -1fiscal decontamination
Cristina Giannetti
3reversal of tax-related entries
Alexandra Scott


Discussion entries: 1





  

Answers


2 hrs   confidence: Answerer confidence 5/5
alignment


Explanation:
I came across this too, after some discussion with peers this seems the best word to use, because essentially that's what it means!

Peter Cox
Italy
Local time: 22:58
Specializes in field
Native speaker of: English
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3 hrs   confidence: Answerer confidence 5/5
reversal of tax-related entries


Explanation:
Check the glossaries:

http://www.proz.com/kudoz/1013410?keyword=disinquinamento

Alexandra Scott
Canada
Local time: 16:58
Native speaker of: Native in EnglishEnglish
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5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
reversal of tax-related entries


Explanation:
There are a few unresolved Kudoz queries on this term, including:

http://www.proz.com/kudoz/1013410?keyword=disinquinamento

Perhaps this fits your context.

Alexandra Scott
Canada
Local time: 16:58
Native speaker of: Native in EnglishEnglish
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6 hrs   confidence: Answerer confidence 5/5
Restatement according to GAAP


Explanation:
i'm sure we've had this one before, but basically refers to restatement of accounts on the basis of GAAP, rather than on basis of Italian accounting principles used for tax assessment. Reversal of tax-related entries is too vague since it doesn't capture sense of a shift from one set of accounting standards to another.

Jonathan Morris
Specializes in field
Native speaker of: English
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8 mins   confidence: Answerer confidence 5/5 peer agreement (net): -1
fiscal decontamination


Explanation:
dd

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Note added at 8 mins (2005-05-27 08:20:30 GMT)
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http://www.abaxbank.com/docs/aboutus/semestrale_2004.pdf

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Note added at 6 hrs 6 mins (2005-05-27 14:18:45 GMT)
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L\'utilizzo di decontaminazione è una forzatura anche in italiano - disinquinamento non è di per sé un termine fiscale. Viene utilizzato in campo fiscale in modo metaforico... per indicare una qualche procedura anche la traduzione deve riflettere questo,. Altrimenti nel contesto avrebbero dato la spiegazione precisa, senza utilizzare decontaminazione neppure in italiano.

the so-called fiscal/tax decontamination.

Cristina Giannetti
Local time: 22:58
Native speaker of: Native in ItalianItalian
PRO pts in category: 9

Peer comments on this answer (and responses from the answerer)
disagree  Jonathan Morris: too literal
5 hrs
  -> L'utilizzo di decontaminazione è una forzatura anche in italiano - disinquinamento non è di per sé un termine fiscale. Viene utilizzato in campo fiscale in modo metaforico... per indicare una qualche procedura anche la traduzione deve riflettere questo,.
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20 hrs   confidence: Answerer confidence 5/5
adjustments


Explanation:
the effects of previous adjustments have been brought into the PL Account under a specific entry.

Purtoppo i contabili si sentono obbligati a imitare i letterati e confondere le idee del lettore.

Vittorio Preite
United Kingdom
Local time: 21:58
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 107
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