Glossary entry

English term or phrase:

differential reporting

Slovak translation:

diferencované výkazníctvo

Added to glossary by Elenacb
Aug 22, 2003 13:45
20 yrs ago
English term

differential reporting

English to Slovak Bus/Financial Accounting, Reporting
Differential reporting is the idea that different entities should be subject to different accounting rules; three elements of differential reporting that have been introduced in the UK for qualifying small entities are: abbreviated accounts, the Financial Reporting Standard for Smaller Entities (FRSSE) and exemption from the statutory audit.
It is often used in the same context with International Financial Reporting Standards, which is called in Slovak Medzinarodne standardy pre financne vykaznictvo.

Proposed translations

+2
2 hrs
Selected

diferencované výkazníctvo

It looks like there isn't a term for it (after all, 'differential reporting' is a term used outside of accounting, too). However, I have just read an interesting article (see the link below) where this topic is discussed. There is a mention of "diferencované účtovníctvo".

HZ PKF Slovensko
... Neexistuje zhoda v tom, čo má by základom diferencovaného účtovníctva:
kótované alebo nekótované spoločnosti; malé, stredné alebo vežké ...
www.hz.sk/hz/dochz.nsf/0/ E8CC15D80386DE63C1256CCA002E5A09?OpenDocument&typ=sk-aktualityhz&OK - 24k

Peer comment(s):

agree Jirina Nevosadova
2 days 2 hrs
Thank you, Jirina
agree Mahulena Potasova
2 days 16 hrs
Thank you, Mahulena
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4 KudoZ points awarded for this answer. Comment: "Graded automatically based on peer agreement."
54 mins

diferenčné výkazníctvo

just a guess
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