Glossary entry (derived from question below)
Italian term or phrase:
prevedono una distinzione per destinazione funzionale anziché per natura
English translation:
make a distinction by function rather than by nature
Added to glossary by
James (Jim) Davis
Nov 16, 2007 18:00
16 yrs ago
1 viewer *
Italian term
United Kingdom
Reliable, efficient and accurate.
Native in: English 
Works in: French to English, Italian to English, Spanish to English
prevedono una distinzione per destinazione funzionale anziché per natura
Italian to English
Bus/Financial
Accounting
Notes to financial statements
Can anyone help me with 'per destinazione' and 'per natura' please. The extract comes from the notes accompanying 2005 financial statements and specifically relates to a discussion of data pre IAS/IFRS compared to data presented in accordance with IFRS.
Proposed translations
(English)
| 5 +1 | make a distinction by function rather than by nature |
James (Jim) Davis
|
| 4 | applicative detination ....., its nature |
Vittorio Preite
|
Change log
Nov 17, 2007 12:54: James (Jim) Davis Created KOG entry
Proposed translations
+1
36 mins
James (Jim) Davis
Seychelles
Seychelles
Native in English
Specializes in field
Seychelles
25 years experience constantly improving
Native in: English (Variant: British)
Works in: Italian to English
Related KudoZ points
:
1431
Selected
make a distinction by function rather than by nature
I don't know about your text but as I understand IAS 1, presentation may be either of the two under IAS/IFRS
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
Reference:
4 KudoZ points awarded for this answer.
Comment: "Thanks Jim - I think what you said is spot on."
32 mins
Vittorio Preite
United Kingdom
United Kingdom
Native in Italian
Works in field
United Kingdom
Two cultures. One life
Native in: Italian
Works in: English to Italian, Italian to English
Related KudoZ points
:
26
applicative detination ....., its nature
a distinction is made between its applicative destination rather than its nature....
Something went wrong...