to basis adjust

Portuguese translation: fazer ajuste de base

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:to basis adjust
Portuguese translation:fazer ajuste de base
Entered by: Oliveira Simões

01:32 Jul 31, 2018
English to Portuguese translations [PRO]
Bus/Financial - Accounting
English term or phrase: to basis adjust
Moreover, the Group has already elected to basis adjust non-financial hedged items with gains/losses arising from effective cash flow hedges under IAS 39, which is mandatory under IFRS 9.

Obrigada desde já pelas sugestões.
PaulaEsp
Local time: 03:50
fazer ajuste de base
Explanation:
"Under IFRS, basis adjustment commonly refers to an adjustment of the initial carrying value of a nonfinancial asset or nonfinancial liability that resulted from a forecasted transaction subject to a cash flow hedge. That is, the initial carrying amount of the nonfinancial item recognised on the balance sheet (i.e., the basis of the hedged item) is adjusted by the cumulative amount of the hedging instrument’s fair value changes that
were recorded in equity."
Selected response from:

Oliveira Simões
United States
Local time: 23:50
Grading comment
2 KudoZ points were awarded for this answer



Summary of answers provided
4fazer ajuste de base
Oliveira Simões
3considerar / apresentar (as rubricas/os itens..... não financeiros...) numa base ajustada
Ana Vozone


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
fazer ajuste de base


Explanation:
"Under IFRS, basis adjustment commonly refers to an adjustment of the initial carrying value of a nonfinancial asset or nonfinancial liability that resulted from a forecasted transaction subject to a cash flow hedge. That is, the initial carrying amount of the nonfinancial item recognised on the balance sheet (i.e., the basis of the hedged item) is adjusted by the cumulative amount of the hedging instrument’s fair value changes that
were recorded in equity."


    https://www.pwc.com/id/en/publications/assets/eumpublications/financial-reporting-in-the-oil-and-gas-industry.pdf
Oliveira Simões
United States
Local time: 23:50
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 10
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6 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
considerar / apresentar (as rubricas/os itens..... não financeiros...) numa base ajustada


Explanation:
Sugestão.

https://www.google.pt/search?ei=mBVgW5SfN8TwaMKrqegP&q="base...

Ana Vozone
Local time: 07:50
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 20
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