Aug 4, 2009 14:01
14 yrs ago
3 viewers *
Italian term

utile/perdita di competenza dell'esercizio

Italian to Dutch Bus/Financial Finance (general) un bilancio
Si tratta di un bilancio. Il termine si trova sulla nota integrativa. Non so come devo interpretare competenza in questo senso.
Grazie mille delle risposte eventuali!
Change log

Aug 4, 2009 20:38: Maaike van Vlijmen changed "Level" from "Non-PRO" to "PRO"

Votes to reclassify question as PRO/non-PRO:

PRO (3): Joris Bogaert, J.G. Dekker, Maaike van Vlijmen

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Proposed translations

12 mins

winst/verlies over het boekjaar

"di competenza di" zou je hier kunnen vertalen met "betrekking hebbend op", of in dit geval met "over".
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48 mins

aan het betreffende boekjaar toe te rekenen winst/verlies

Zie art. 2423 bis c.c. (beginselen van de jaarrekening, w.o. principio di competenza). Wordt in het NL (periode)toerekeningsbeginsel of ook wel accrualbeginsel genoemd. Het gaat erom dat in de jaarrekening alle kosten en baten worden opgenomen die betrekking hebben op de verslagperiode, ongeacht of de bedragen ook in die periode zijn ontvangen of betaald. Spreekt onder IFRS vanzelf, dus voor mijn part hoeft het er niet per se bij in de vertaling - zoals J.G. Dekker ook voorstelt, zie ik nu!
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