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09:06 Jun 9, 2015 |
Portuguese to French translations [PRO] Engineering (general) | |||||||
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| Selected response from: Maria Teresa Borges de Almeida Portugal Local time: 13:16 | ||||||
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Summary of answers provided | ||||
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4 | ajustements de consolidation |
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ajustements de consolidation Explanation: Diz-se mesmo assim... Da mesma forma, se uma empresa-mãe se tronar um adoptante pela primeira vez para as suas demonstrações financeiras individuais mais cedo ou mais tarde do que para as suas demonstrações financeiras consolidadas, deve mensurar os seus activos e passivos pelas mesmas quantias em ambas as demonstrações financeiras, excepto quanto aos ajustamentos de consolidação. De même, si une société mère devient un premier adoptant pour ses états financiers individuels avant ou après sa transition aux IFRS pour ses états financiers consolidés, elle doit évaluer ses actifs et passifs aux mêmes montants dans les états financiers individuels et consolidés, exception faite des ajustements de consolidation. http://eur-lex.europa.eu/legal-content/PT-FR/TXT/?uri=CELEX:... -------------------------------------------------- Note added at 28 mins (2015-06-09 09:35:11 GMT) -------------------------------------------------- https://www.google.pt/search?newwindow=1&rlz=1C1RNKB_enPT489... |
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