baza de calcul
English translation: base
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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| 18:23 Sep 23, 2007 |
| Romanian to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: Cristiana Coblis Romania Local time: 14:00 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 5 +2 | measurement of provisions |
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| Discussion entries: 2 | |
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Answers
1 hr confidence: 
peer agreement (net): +2
peer agreement (net): +2| determinarea bazei de calcul pentru provizioane measurement of provisions Explanation: În limbaj IAS se foloseşte această expresie pentru determinarea bazei de calcul pentru un provizion. Exemplu: Measurement of Provisions The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date, that is, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party. In reaching its best estimate, the enterprise should take into account the risks and uncertainties that surround the underlying events. Expected cash outflows should be discounted to their present values, where the effect of the time value of money is material. [IAS 37.42] HTH Reference: http://www.iasplus.com/standard/ias37.htm |
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Grading comment
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