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KudoZ home » English to Polish » Accounting

exit or disposal activities

Polish translation: zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:exit or disposal activities
Polish translation:zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa
Entered by: Polangmar
Options:
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10:46 Nov 3, 2008
English to Polish translations [PRO]
Bus/Financial - Accounting
English term or phrase: exit or disposal activities
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...
M.Kornijów
Local time: 19:12
zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa/firmy
Explanation:
"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...
Selected response from:

Polangmar
Poland
Local time: 19:12
Grading comment
Dziękuję
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa/firmyPolangmar


Discussion entries: 1





  

Answers


13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
zakończenie działalności gospodarczej lub likwidacja przedsiębiorstwa/firmy


Explanation:
"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...

Polangmar
Poland
Local time: 19:12
Works in field
Native speaker of: Native in PolishPolish
PRO pts in category: 426
Grading comment
Dziękuję

Peer comments on this answer (and responses from the answerer)
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
  -> Dziękuję.:) Faktycznie, może chodzić o oddział/filię.
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Changes made by editors
Nov 5, 2008 - Changes made by Polangmar:
Created KOG entryKudoZ term » KOG term


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