Glossary entry

Swedish term or phrase:

redovisas till/som

English translation:

entered (carried) at/as

Added to glossary by SafeTex
Jul 3, 2016 16:57
7 yrs ago
5 viewers *
Swedish term

redovisas till/som

Swedish to English Bus/Financial Accounting
Hello

I'm not sure about this phrase in sentences such as:

Vid det första redovisningstillfället ***redovisas*** tillgången och skulden ***till*** summan av framtida minimileaseavgifter.

Materiella anläggningstillgångar ***redovisas till*** anskaffningsvärde med avdrag för ackumulerade avskrivningar och eventuella nedskrivningar.

I also have a sentence with "redovisas som"

I moderföretaget ***redovisas*** samtliga leasingavtal, såväl finansiella ***som*** operationella, som operationella leasingavtal.

So is it "are carried forward to" and "are carried forward as" or "appear in" or "appear as"

or what.

Thanks in advance
Proposed translations (English)
4 entered (carried) at/as
5 +1 Are recognised at

Proposed translations

1 hr
Selected

entered (carried) at/as

Whilst I agree with recognised and reported, I find that the prepositional conundrum is best solves with 'entered' - and it's simply 'carried' vs. carried forward or across etc.

som in the last instance may be wrongl asterisked:

I moderföretaget ***redovisas*** samtliga leasingavtal, såväl finansiella ***som*** operationella > both operational, > are entered or carried as > som operationella leasingavtal.

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Note added at 1 hr (2016-07-03 18:17:20 GMT)
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both financial and operational are entered or carried as operating leasing agreements...
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "I used 'entered' but realise that Chris' suggestion is also fine. Even my own idea "appear" seems ok to me."
+1
50 mins

Are recognised at

They are reported at these values

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Note added at 51 mins (2016-07-03 17:49:55 GMT)
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Or recognised as, in your other example

Standard ifrs lingo

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Note added at 14 hrs (2016-07-04 07:48:12 GMT)
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In response to Adrian: Yes, you would normally use "carried" for the second example "carried at cost", but you wouldn't say "carried as an operating lease" or "carried at minimum lease payments". I'd actually use three different words in the three examples given (the third being "measure"), but for general use I think "recognise" is the best single option.
Peer comment(s):

agree Michelle Marshall
16 hrs
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