Glossary entry (derived from question below)
English term or phrase:
exit or disposal activities
Polish translation:
zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa
Added to glossary by
Polangmar
Nov 3, 2008 10:46
16 yrs ago
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English term
The quality you are looking for
Native in: Polish 
Works in: English to Polish, Polish to English, German to Polish, and 1 more.
exit or disposal activities
English to Polish
Bus/Financial
Accounting
Wprawdzie zadawałam już podobne pytanie, ale brakuje mi pewności...
Oto kilka fragmentów tekstu:
Company A acquires Company B in a business combination accounted for as a purchase. In connection with the acquisition, Company A intends to incur costs to exit activities at both Company A and Company B.
...Accounting for Costs Connected with Exit or Disposal Activities...
Cost associated with an exit or desposal activity that does not involve a discontinued operation, shall be included in income from continuing operations before income taxes in the income statement of a business enterprise...
Oto kilka fragmentów tekstu:
Company A acquires Company B in a business combination accounted for as a purchase. In connection with the acquisition, Company A intends to incur costs to exit activities at both Company A and Company B.
...Accounting for Costs Connected with Exit or Disposal Activities...
Cost associated with an exit or desposal activity that does not involve a discontinued operation, shall be included in income from continuing operations before income taxes in the income statement of a business enterprise...
Proposed translations
(Polish)
| 4 +1 | zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa/firmy |
Polangmar
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Change log
Nov 5, 2008 11:44: Polangmar Created KOG entry
Proposed translations
+1
13 hrs
Selected
zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa/firmy
"Exit" i "disposal" są tu użyte synonimicznie - jest to częste w języku angielskim zjawisko chwytania pojęcia "w kleszcze dwóch synonimów". Podobno wywodzi się z czasów normańskich, gdy funkcjonowały dwa języki i dla pewności wyrażano to samo dwoma słowami.
Obligations Associated with Disposal Activities
During its redeliberations of the Exposure Draft of a proposed FASB Statement, Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities, the Board decided to complete the project relating to the re-write of Statement 121 in two phases. The first phase resulted in the issuance of Statement 144. The second phase will reconsider all the guidance in EITF Issue No. 94-3, “Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring).” In addition, the Board has expanded the scope of the Exposure Draft to include costs to terminate an existing contractual obligation that is not an operating lease.
http://www.bdo.com/publications/assurance/finrptnl/fr_feb_02...
Obligations Associated with Disposal Activities
During its redeliberations of the Exposure Draft of a proposed FASB Statement, Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities, the Board decided to complete the project relating to the re-write of Statement 121 in two phases. The first phase resulted in the issuance of Statement 144. The second phase will reconsider all the guidance in EITF Issue No. 94-3, “Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring).” In addition, the Board has expanded the scope of the Exposure Draft to include costs to terminate an existing contractual obligation that is not an operating lease.
http://www.bdo.com/publications/assurance/finrptnl/fr_feb_02...
Peer comment(s):
| agree |
Wojciech Sztukowski
: Tylko z tą "firmą" bym uważał. /// bardziej chodzi o to: http://tinyurl.com/6r5g94 ///tzn. nie w tym pytaniu o to chodzi, tylko chodzi mi o to, że na to trzeba uważać...
9 hrs
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Dziękuję.:) Faktycznie, może chodzić o oddział/filię.
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4 KudoZ points awarded for this answer.
Comment: "Dziękuję"
Discussion
A może o zbycie udziałów lub aktywów?
???