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conservative accounting

Italian translation: gestione prudente della contabilità

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:conservative accounting
Italian translation:gestione prudente della contabilità
Entered by: sabina moscatelli
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16:21 Jan 21, 2003
English to Italian translations [PRO]
Bus/Financial
English term or phrase: conservative accounting
Fa parte delle caratteristiche positive della società descritta nel testo.
sabina moscatelli
Italy
Local time: 18:55
gestione prudente della contabilità
Explanation:
da contrapporsi "Liberal Accounting"


"Liberal vs. Conservative Accounting Treatment
Finance companies with any semblance of liberal credit policies, such as lenient restructuring, deferral,
or rewrite policies, are being increasingly questioned by investors. The issue of whether a finance
company is just postponing its inevitable asset quality problems has become critical. Standard & Poor's
continues to evaluate the various re-aging and charge-offs policies, and any changes in policies,
by the major finance companies on a peer-group basis. Significant differences in credit policies are
factored into the ratings. Off-balance-sheet transactions are being scrutinized by investors to assess
degree to which a finance company has chosen more liberal accounting practices. Standard & Poor's
analyzes a company's gain on sale assumptions and accounting treatment used in securitizations, in
addition to the extent it is reliant on securitization as a funding vehicle. Additionally, even though a
finance company's accounting policies may be conservative, it may be penalized by virtue of its
ownership by a parent with accounting issues. Despite the markets' concerns, Standard & Poor's view
is that, because a finance company is reliant on the capital markets, a parent company would typically
not diminish the value of its finance company. If a finance subsidiary becomes too much of a burden,
the parent company would prefer to sell it to realize its maximum value. If, however, the markets are
limited to a finance company because of its parental relationship, the deteriorating financial flexibility
would have to be reflected in the rating or outlook. In all cases, it is key to stay focused on
distinguishing the true credit fundamentals from market perceptions."

http://www.standardandpoors.com/europe/francais/Fr_special/D...
Selected response from:

Massimo Gaido
United States
Local time: 11:55
Grading comment
Grazie e buona giornata.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1gestione prudente della contabilità
Massimo Gaido
4gestione contabile conservativa
Marco Oberto


  

Answers


31 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
gestione contabile conservativa


Explanation:
E' un calco di conservative e sta per prudente. Viene contrapposto a gestione contabile innovativa.

Economia Aziendale 2000 Web © **
... attuazione del nuovo ordinamento contabile degli enti ... o comunque una gestione più
dinamica ... il peso determinante della concezione "conservativa" del patrimonio ...
www.ea2000.it/libri/Elefanti inventario/ elefanti%20inentario.htm

[DOC]FAST EURO: UNA SOLUZIONE ERNST & YOUNG GRUPPO FORMULA
Formato file: Microsoft Word 97 - Versione HTML
... sul mercato (innovativa vs conservativa), l’atteggiamento ... sono rappresentate da
una duplice gestione del progetto ... rispetto alla conversione contabile vera e ...
www.formula.it/Download/FAST EURO7.doc

Marco Oberto
Italy
Local time: 18:55
Native speaker of: Native in ItalianItalian
PRO pts in pair: 445
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
gestione prudente della contabilità


Explanation:
da contrapporsi "Liberal Accounting"


"Liberal vs. Conservative Accounting Treatment
Finance companies with any semblance of liberal credit policies, such as lenient restructuring, deferral,
or rewrite policies, are being increasingly questioned by investors. The issue of whether a finance
company is just postponing its inevitable asset quality problems has become critical. Standard & Poor's
continues to evaluate the various re-aging and charge-offs policies, and any changes in policies,
by the major finance companies on a peer-group basis. Significant differences in credit policies are
factored into the ratings. Off-balance-sheet transactions are being scrutinized by investors to assess
degree to which a finance company has chosen more liberal accounting practices. Standard & Poor's
analyzes a company's gain on sale assumptions and accounting treatment used in securitizations, in
addition to the extent it is reliant on securitization as a funding vehicle. Additionally, even though a
finance company's accounting policies may be conservative, it may be penalized by virtue of its
ownership by a parent with accounting issues. Despite the markets' concerns, Standard & Poor's view
is that, because a finance company is reliant on the capital markets, a parent company would typically
not diminish the value of its finance company. If a finance subsidiary becomes too much of a burden,
the parent company would prefer to sell it to realize its maximum value. If, however, the markets are
limited to a finance company because of its parental relationship, the deteriorating financial flexibility
would have to be reflected in the rating or outlook. In all cases, it is key to stay focused on
distinguishing the true credit fundamentals from market perceptions."

http://www.standardandpoors.com/europe/francais/Fr_special/D...

Massimo Gaido
United States
Local time: 11:55
Native speaker of: Native in ItalianItalian
PRO pts in pair: 2303
Grading comment
Grazie e buona giornata.

Peer comments on this answer (and responses from the answerer)
agree  gmel117608
12 days
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