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Non-GAAP Financial Measures

Russian translation: финансовые показатели, не предусмотренные GAAP

21:35 Mar 30, 2004
English to Russian translations [PRO]
Bus/Financial - Finance (general) / Sarbanes-Oxley Act
English term or phrase: Non-GAAP Financial Measures
Non-GAAP Financial Measures.
Use of any non-GAAP financial measure in Form 20-F will require: (1) a presentation, with equal or greater prominence, of the most directly comparable GAAP financial measure; (2) a reconciliation of the differences between the non-GAAP financial measure and the most directly comparable GAAP financial measure; (3) a statement why management believes the non-GAAP financial measure provides useful information for investors; and (4) to the extent material, a statement of the additional purposes for which management uses the non-GAAP financial measure. - финансовые показатели, отражаемые не в соооветствии с ГААП?
Alexander Kolegov
Russian translation:финансовые показатели, не предусмотренные GAAP
Explanation:
.
Selected response from:

Yulian Tissen
Russian Federation
Local time: 09:38
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3финансовые показатели, не предусмотренные GAAP
Yulian Tissen
5 +1финансовые процедуры не соответствующие МСФО
Araksia Sarkisian


  

Answers


14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
non-gaap financial measures
финансовые показатели, не предусмотренные GAAP


Explanation:
.

Yulian Tissen
Russian Federation
Local time: 09:38
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 4
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Sergey Gorelik
6 hrs
  -> Спасибо
agree  Ol_Besh
9 hrs
  -> Спасибо
agree  Сергей Лузан
1 day 21 hrs
  -> Спасибо
Login to enter a peer comment (or grade)

22 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
non-gaap financial measures
финансовые процедуры не соответствующие МСФО


Explanation:
Финансовые процедуры (или операции) не соответствующие Международным Стандартам Финансовой отчетности (МСФО)

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Note added at 24 mins (2004-03-30 22:00:53 GMT)
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МСФО = GAAP



    Reference: http://www.gaap.ru/biblio/gaap-ias/msfo_sk/
Araksia Sarkisian
Poland
Local time: 08:38
Works in field
Native speaker of: Native in ArmenianArmenian, Native in RussianRussian

Peer comments on this answer (and responses from the answerer)
neutral  Sergey Gorelik: Как правило, под МСФО (МСБУ) понимается стандарт IAS, а GAAP если вообще переводится, то как стандарты бухучета какой-то конкретной страны (например, US GAAP, Canadian GAAP, etc.)
5 hrs
  -> Спасибо, Сергей, намотала себе на ус...:)
agree  Alexander Shchekotin (X)
17 hrs
  -> спасибо!..::)
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