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Riserva cambio principi contabili

English translation: Change in accounting standards reserve

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:Riserva cambio principi contabili
English translation:Change in accounting standards reserve
Entered by: FR Traductrice
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20:15 Aug 2, 2006
Italian to English translations [PRO]
Bus/Financial - Accounting / Balance sheet
Italian term or phrase: Riserva cambio principi contabili
Is there a proper English way to refer to this item from a balance sheet. The context:

>

Thank you in advance.
FR Traductrice
Canada
Local time: 07:18
Change in accounting standards reserve
Explanation:
IAS = International Accounting Standards
Selected response from:

Peter Cox
Italy
Local time: 13:18
Grading comment
That's the one that matched my context. Thanks a lot.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5transition reserve/first time adoption reservexxxDCypher
5Change in accounting standards reserve
Peter Cox


  

Answers


5 hrs   confidence: Answerer confidence 5/5
Change in accounting standards reserve


Explanation:
IAS = International Accounting Standards

Peter Cox
Italy
Local time: 13:18
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 339
Grading comment
That's the one that matched my context. Thanks a lot.
Login to enter a peer comment (or grade)

12 hrs   confidence: Answerer confidence 5/5
transition reserve/first time adoption reserve


Explanation:
Imperial Tobacco...to name one example...refers to its IFRS Transition Reserve http://www.digitallook.com/news/rns/578066-10051/IMT-Impact_...

I have also seen, and used myself, "First time adoption reserve".

The IAS/IFRS is quite detailed about procedure for First Time Adoption, including the setting up of this reserve----particularly in relation to differences arising from the revaluation of assets and liabilities due to the change in accounting treatment.

xxxDCypher
Local time: 13:18
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 246
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