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competenza temporale

English translation: determined on an accrual basis, pursuant to

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07:01 Jul 16, 2001
Italian to English translations [PRO]
Bus/Financial
Italian term or phrase: competenza temporale
sono determinati in base al principio della competenza temporale, ai sensi dell'ultimo comma..........
Cinzia Di Giantomasso
Local time: 20:15
English translation:determined on an accrual basis, pursuant to
Explanation:
Cinzia,
la contabilità si esegue per cassa, on a cash basis, o per competenza temporale, on an accrual basis.
Silvestro
Selected response from:

Silvestro De Falco
Local time: 20:15
Grading comment
Thanks for your help
4 KudoZ points were awarded for this answer

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Summary of answers provided
na +1determined on an accrual basis, pursuant to
Silvestro De Falco
naaccruals concept
Kelly O'Connor
napro tempore accounting system
Francesco D'Alessandro
na -1temporal competenceFuad Yahya


  

Answers


21 mins peer agreement (net): -1
temporal competence


Explanation:
Despite the ecclesiastical tone of the phrase, it is used in the context of business and finance. Here is an example:

http://www.fideasim.net/htmluk/bilancio.htm

“Calculations of interest and rediscounts: They were allocated according to the principle of temporal competence...”

... The criteria to determine the accrued incomes and expenses depend on the strict temporal competence.”


Fuad



    Reference: http://www.fideasim.net/htmluk/bilancio.htm
Fuad Yahya
Native speaker of: Native in ArabicArabic, Native in EnglishEnglish
PRO pts in pair: 92

Peer comments on this answer (and responses from the answerer)
disagree  Heathcliff: Your sources have fallen into the false-cognate (literalism) trap!
8 hrs
  -> Yes, they have. As always, I appreciate your correction and enjoy reading your contributions.
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25 mins peer agreement (net): +1
determined on an accrual basis, pursuant to


Explanation:
Cinzia,
la contabilità si esegue per cassa, on a cash basis, o per competenza temporale, on an accrual basis.
Silvestro

Silvestro De Falco
Local time: 20:15
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in pair: 213
Grading comment
Thanks for your help

Peer comments on this answer (and responses from the answerer)
agree  Heathcliff: Exactly.
8 hrs
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31 mins
pro tempore accounting system


Explanation:
are calculated according to the pro tempore accounting system, as per the last sub-section of...


    Codeluppi, Dictionary of Business English, Le Monnier
Francesco D'Alessandro
Spain
Local time: 19:15
Native speaker of: Native in ItalianItalian
PRO pts in pair: 1392
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4 hrs
accruals concept


Explanation:
another similar answer (by Silvestro) was good but I think this covers a wider range of uses.

Kelly O'Connor
United States
Local time: 14:15
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 70
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