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baza de calcul

English translation: base

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Romanian term or phrase:baza de calcul
English translation:base
Entered by: Oana Tegzes
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18:23 Sep 23, 2007
Romanian to English translations [PRO]
Bus/Financial - Finance (general)
Romanian term or phrase: baza de calcul
determinarea bazei de calcul pentru provizioanele specifice de risc. TNX
Oana Tegzes
Romania
Local time: 11:25
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
Selected response from:

Cristiana Coblis
Romania
Local time: 11:25
Grading comment
Multumesc mult!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2measurement of provisions
Cristiana Coblis


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 5/5 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
Cristiana Coblis
Romania
Local time: 11:25
Specializes in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 33
Grading comment
Multumesc mult!

Peer comments on this answer (and responses from the answerer)
agree  MMFORREST
10 hrs
  -> mulţumesc.

neutral  Anca Nitu: nu sunt de acord si mai sus am enuntat si de ce, baza de calcul in domeniul financiar nu e masura ci valoarea de baza de la care se porneste calcului unui comision de ex
23 hrs
  -> Vă rog să citiţi mai atent contextul şi răspunsul meu, eu am sugerat o soluţie pentru întreaga sintagmă, nu pentru "bază de calcul". Sunteţi liberă să propuneţi o soluţie mai bună.

agree  Renata Rusu
1 day10 hrs
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Changes made by editors
Sep 24, 2007 - Changes made by Oana Tegzes:
Edited KOG entry<a href="/profile/631472">Oana Tegzes's</a> old entry - "baza de calcul" » "measurement of provisions"


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