principio generale di rilevanza

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13:53 May 13, 2018
Italian to English translations [PRO]
Law/Patents - Finance (general)
Italian term or phrase: principio generale di rilevanza
For financial statements, pls see below thanks

la descrizione del venir meno del requisito “altamente probabile” per un’operazione programmata oggetto di copertura di flussi finanziari;
la compente inefficace riconosciuta a conto economico nel caso di copertura dei flussi finanziari;
eventuali cause di cessazione della relazione di copertura e i relativi effetti contabili.
Gli impegni, le garanzie rilasciate e le passività potenziali risultano esaurientemente illustrati in Nota integrativa assolvendo la funzione integrativa di esporre informazioni complementari qualora ciò si renda necessario ai fini della chiarezza e della rappresentazione veritiera e corretta del bilancio, nel rispetto del principio generale di rilevanza.
Ho verificato la rispondenza del bilancio ai fatti ed alle informazioni di cui ho conoscenza a seguito dell'espletamento dei nostri doveri e non houlteriori osservazioni al riguardo.
Aquamarine76
Ireland
Local time: 00:29


Summary of answers provided
3general principle of materiality/general concept of materiality
liz askew
Summary of reference entries provided
see
liz askew

  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
general principle of materiality/general concept of materiality


Explanation:
https://www.business-case-analysis.com/materiality-concept.h...

Materiality Concept in Accounting
Definition, Purpose, Usage, Meaning Explained
Business Encyclopedia ISBN 978-1929500109
Updated 2018-05-12 © 2018 Solution Matrix Ltd



Financial statement items are material if they could influence the economic decisions of users. The materiality concept is the universally accepted accounting principle that all material matters are to be disclosed.
The materiality concept helps ensure that firms do not withhold critical information from investors, owners, lenders, and regulators.
What is the Materiality Concept?
The materiality concept is the principle in accounting that trivial matters are to be disregarded, and all important matters are to be disclosed. Items that are important enough to matter are material items.



liz askew
United Kingdom
Local time: 00:29
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
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Reference comments


1 hr
Reference: see

Reference information:
https://books.google.co.uk/books?isbn=8871927354 - Translate this page
Robert N. Anthony, ‎Leslie K. Breitner, ‎M. Bartolini - 2012 - ‎Business & Economics
Principio di prudenza (Conservatism concept): Il principio della prudenza rappresenta ... Principio di rilevanza (Materiality concept): Il principio in base al quale il ...

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Note added at 1 hr (2018-05-13 15:06:37 GMT)
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www.materialitytracker.net › Resources
(2006) “Guidance Note on the Principles of Materiality, Completeness and ... Norwegian School of Economics (NHH) and University of Nevada, Working Paper.

liz askew
United Kingdom
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Note to reference poster
Asker: Thanks so much Liz for your answer and refs! Happy Sunday :)

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