naknadno utvrđeni troškovi

English translation: subsequently recognised expenses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Serbian term or phrase:naknadno utvrđeni troškovi
English translation:subsequently recognised expenses
Entered by: Vesna Maširević

12:45 Jan 15, 2012
Serbian to English translations [PRO]
Bus/Financial - Accounting / Notes to financial statements
Serbian term or phrase: naknadno utvrđeni troškovi
U odjeljku "ostali poslovni rashodi"
Piotrnikitin
Serbia
Local time: 10:04
subsequently recognised expenses
Explanation:
http://www.podaci.net/_z1/8126847/P-kosrkn03v0411-0521.html

Na računu 665 - Naknadno utvrđeni rashodi iz ranijih godina, iskazuju se rashodi koji se utvrde posle isteka godine na koju se odnose.

http://www.nbs.rs/export/sites/default/internet/english/20/r...
Account 665 – Subsequently recognised expenses from previous years

http://www.nbs.rs/export/sites/default/internet/english/20/r...
Subsequently recognised expenses from previous years


http://ec.europa.eu/internal_market/accounting/docs/consolid...
Recognition as an expense
When inventories are sold, the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
Selected response from:

Vesna Maširević
Serbia
Local time: 10:04
Grading comment
Not an expert in accounting, I have chosen "subsequently identified costs" suggested in the Croatian forum. However, I am sure that yours is also a valid variant.
3 KudoZ points were awarded for this answer



Summary of answers provided
5subsequently recognised expenses
Vesna Maširević


Discussion entries: 12





  

Answers


21 hrs   confidence: Answerer confidence 5/5
subsequently recognised expenses


Explanation:
http://www.podaci.net/_z1/8126847/P-kosrkn03v0411-0521.html

Na računu 665 - Naknadno utvrđeni rashodi iz ranijih godina, iskazuju se rashodi koji se utvrde posle isteka godine na koju se odnose.

http://www.nbs.rs/export/sites/default/internet/english/20/r...
Account 665 – Subsequently recognised expenses from previous years

http://www.nbs.rs/export/sites/default/internet/english/20/r...
Subsequently recognised expenses from previous years


http://ec.europa.eu/internal_market/accounting/docs/consolid...
Recognition as an expense
When inventories are sold, the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Vesna Maširević
Serbia
Local time: 10:04
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 42
Grading comment
Not an expert in accounting, I have chosen "subsequently identified costs" suggested in the Croatian forum. However, I am sure that yours is also a valid variant.
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