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giro a sopravvenienze

English translation: transfer to prior year losses

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:giro a sopravvenienze
English translation:transfer to prior year losses
Entered by: Aquamarine76
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09:27 Feb 27, 2012
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: giro a sopravvenienze
I understand that this is something that has been wrongly used or used incorrectly for the previous financial year, just not sure what the term is in UK English, help appreciated thanks

La voce imposte anticipate ha subito le seguenti movimentazioni:
Valore iniziale € xxx
+ rilevazione imposte anticipate € xxx
- storno delle attività per imposte anticipate € (xxxx)
- giro a sopravvenienze per errato utilizzo es.preced.
Aquamarine76
Ireland
Local time: 15:05
transfer to prior year losses
Explanation:
This is the standard term, it is a loss that has unexpectedly "sopravvenuto" (arisen) relating to the year before. Last year it was recognised as a deferred tax asset, but that was a mistake.

La voce imposte anticipate ha subito le seguenti movimentazioni:
Valore iniziale € xxx
+ rilevazione imposte anticipate € xxx
- storno delle attività per imposte anticipate € (xxxx)
- giro a sopravvenienze per errato utilizzo es.preced.
http://www.proz.com/kudoz/italian_to_english/finance_general...

http://it.wikipedia.org/wiki/Sopravvenienze_attive
Selected response from:

James (Jim) Davis
Seychelles
Local time: 18:05
Grading comment
thx
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1transfer to prior year losses
James (Jim) Davis


  

Answers


20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
transfer to prior year losses


Explanation:
This is the standard term, it is a loss that has unexpectedly "sopravvenuto" (arisen) relating to the year before. Last year it was recognised as a deferred tax asset, but that was a mistake.

La voce imposte anticipate ha subito le seguenti movimentazioni:
Valore iniziale € xxx
+ rilevazione imposte anticipate € xxx
- storno delle attività per imposte anticipate € (xxxx)
- giro a sopravvenienze per errato utilizzo es.preced.
http://www.proz.com/kudoz/italian_to_english/finance_general...

http://it.wikipedia.org/wiki/Sopravvenienze_attive

James (Jim) Davis
Seychelles
Local time: 18:05
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1427
Grading comment
thx

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
7 hrs
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