amortissement des écarts d’amortissement

07:43 Apr 8, 2005
French to English translations [PRO]
Bus/Financial - Accounting / Typo?
French term or phrase: amortissement des écarts d’amortissement
Hello all,

I've a feeling this is a typo and should read "amortissement des écarts d’acquisition"....

ie Are they talking about an inability to amortise/write off goodwill?

It's from a text on implementing new IFRS accounting standards.

Any feedback much appreciated.

Thanks

"Le taux de fiscalité passera mécaniquement de X à Y du fait de l’impossibilité de déduire l’amortissement des écarts d’amortissement dans le compte de résultat."
Mools
Local time: 21:05


Summary of answers provided
4write-off of depreciation of [consolidation or positive accounting] differences
Jane Lamb-Ruiz (X)


Discussion entries: 4





  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
amortissement des écarts d’amortissement
write-off of depreciation of [consolidation or positive accounting] differences


Explanation:
The French is OK...this is the write-off of difference in



... Had the consolidation differences not been written off against the capital
and reserves, the depreciation costs on these amounts for the first half of ...
www.telindusgroup.com/EN/ pressreleasesanddownloads/_pr/_pr_2003_0801.asp - 37k - Cached - Similar pages

Telindus - _pr_2001_0727
... Current results after writing off of consolidation differences, ... Depreciation
of positive consolidation differences and latent short value on own ...
www.telindusgroup.com/EN/ pressreleasesanddownloads/_pr/_pr_2001_0727.asp - 29k - Cached - Similar pages
[ More results from www.telindusgroup.com ]

Accounting 10, 20, 30
... and explain the differences between the estimation and direct write-off methods
... and differences between the two methods of estimating depreciation. ...
www.sasked.gov.sk.ca/docs/ account/accounting2003/module9.html - 25k - Cached - Similar pages


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Note added at 6 hrs 50 mins (2005-04-08 14:33:45 GMT)
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more information would help to define the exact difference that is being referred to...difference in accounting method, difference in consolidation of goodwill...whatever..

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Note added at 9 days (2005-04-18 00:58:29 GMT)
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Since this does exist and your text was impaired you shouldn\'t turn it down, right? Or not? ...Just wondering...

Jane Lamb-Ruiz (X)
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 261
Grading comment
Thanks for the feedback Jane - turns out is was actually a 'coquille' in the source. Should have read "amortissement des écarts d’acquisition" (impairment of goodwill).
Thanks for your time.... ;-)
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Comment: Thanks for the feedback Jane - turns out is was actually a 'coquille' in the source. Should have read "amortissement des écarts d’acquisition" (impairment of goodwill).
Thanks for your time.... ;-)



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