Elementi di ricavo o di costo di entità o incidenza eccezionale

English translation: Items of income ... see below ...

08:24 Apr 18, 2018
Italian to English translations [PRO]
Bus/Financial - Finance (general) / Financial Statements
Italian term or phrase: Elementi di ricavo o di costo di entità o incidenza eccezionale
Hello everyone,
This is a long shot and my first question on the forum. I can see that a lot of you out there know what you are talking about. I have just finishing translating some financial statements and the agency requires me to use IFRS terminology only. I have been on the IFRS website and downloaded all the pdfs (250 pages odd each!) they generously provide, but I cannot seem to find any way of finding specific terminology from their site.
I believe that my translation of "ITEMS OF INCOME AND EXPENDITURE OF EXCEPTIONAL SIZE OR INCIDENCE" (apparently GAAP 2016) should pass muster generally speaking, but I don't know how to check it as far as IFRS is concerned.
I would be really grateful for help or advice

Thanks a million
Katherine
Katherine Hornsby
Italy
Local time: 05:12
English translation:Items of income ... see below ...
Explanation:
I would say your answer is almost correct - even if it's UK GAAP - I would translate as "Items of income and expenditure arising out of transactions of an exceptional nature", which covers all bases and avoids the awkward "size and incidence".
Also, for the next time, just download the update on IFRS that Pricewaterhousecoopers kindly publishes each each online and free of charge which lists and explains all changes and any new requirements. It is also a good source of terminology which appears to change every year e.g. shareholders' equity to owners' equity, etc.
Hope this helps.
Selected response from:

Alison Kennedy
Italy
Local time: 05:12
Grading comment
Thanks a lot Alison for your help. Your answer was very useful together with the information about Pricewaterhousecooper. Many thanks to Sandy too for her contribution too
4 KudoZ points were awarded for this answer



Summary of answers provided
4Items of income ... see below ...
Alison Kennedy


Discussion entries: 1





  

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30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Items of income ... see below ...


Explanation:
I would say your answer is almost correct - even if it's UK GAAP - I would translate as "Items of income and expenditure arising out of transactions of an exceptional nature", which covers all bases and avoids the awkward "size and incidence".
Also, for the next time, just download the update on IFRS that Pricewaterhousecoopers kindly publishes each each online and free of charge which lists and explains all changes and any new requirements. It is also a good source of terminology which appears to change every year e.g. shareholders' equity to owners' equity, etc.
Hope this helps.

Alison Kennedy
Italy
Local time: 05:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 227
Grading comment
Thanks a lot Alison for your help. Your answer was very useful together with the information about Pricewaterhousecooper. Many thanks to Sandy too for her contribution too
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