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lease inception date

Russian translation: дата начала аренды

21:22 Feb 5, 2017
English to Russian translations [PRO]
Marketing - Retail / Accounting policy
English term or phrase: lease inception date
Либо «inception of the lease». Каков точный перевод данной фразы? По тексту она противопоставляется «commencement of the lease term»:

The amount to be recognized both as an asset and as a liability shall be estimated based on information available at the lease inception date (and not the commencement of the lease term) and shall be the lower of:

Must be assessed at the inception of the lease (i.e. the date of commitment between lessee and lessor), which may be earlier than the commencement of the lease term (the date at which the lessee can use the asset)

The start of the lease term is the commencement of the lease, rather than the inception of the lease, that is, when the Le Creuset is entitled to exercise its right to use the leased asset.

В чем разница и каков должен быть правильный перевод, если не «начало срока аренды» в обоих случаях, что неверно по контексту?
Artyom Vecherov
Russian Federation
Local time: 02:06
Russian translation:дата начала аренды
Explanation:
Н.Д.
Selected response from:

Siarhei Siarheyeu
Belarus
Local time: 02:06
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4дата начала аренды
Siarhei Siarheyeu
4дата вступления (договора) аренды в силу
Turdimurod Rakhmanov


Discussion entries: 3





  

Answers


17 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
дата начала аренды


Explanation:
Н.Д.


    Reference: http://gaap.ru/glossary/term/82261/
Siarhei Siarheyeu
Belarus
Local time: 02:06
Works in field
Native speaker of: Native in RussianRussian, Native in BelarusianBelarusian
PRO pts in category: 4
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
дата вступления (договора) аренды в силу


Explanation:
дата вступления договора аренды в силу
С этого дня они будут объязаны соблюдать все пункты договора аренды
Inception of the lease is the date whichever is earlier of the following:

date of lease agreement
date of commitment by the parties for principal provisions of the lease


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Note added at 6 hrs (2017-02-06 03:51:12 GMT)
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Правильнее,

дата вступления основные положения (договора аренды); основные условия (договора аренды) в силу

Turdimurod Rakhmanov
Kyrgyzstan
Local time: 05:06
Native speaker of: Native in UzbekUzbek, Native in KirghizKirghiz
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