italiano: prevedono una distinzione per destinazione funzionale anziché per naturainglés translation: make a distinction by function rather than by nature  KudoZ The KudoZ network provides a framework for translators ... More  |
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| Entrada de glosario (tomada de la pregunta de abajo) | | Término o frase en italiano: | prevedono una distinzione per destinazione funzionale anziché per natura | | Traducción al inglés: | make a distinction by function rather than by nature | | Aportado por: | James (Jim) Davis |
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Traducciones de italiano a inglés [PRO]
Bus/Financial - Contabilidad / Notes to financial statements | | Término o frase en italiano: prevedono una distinzione per destinazione funzionale anziché per natura | | Can anyone help me with 'per destinazione' and 'per natura' please. The extract comes from the notes accompanying 2005 financial statements and specifically relates to a discussion of data pre IAS/IFRS compared to data presented in accordance with IFRS. |
| | | make a distinction by function rather than by nature | Explicación:
I don't know about your text but as I understand IAS 1, presentation may be either of the two under IAS/IFRS
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
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James (Jim) Davis
Italia
Local time: 22:34
| Nota de quien pregunta a quien contestaThanks Jim - I think what you said is spot on.
4 puntos KudoZ otorgados a esta respuesta |
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32 minutos Nivel de confianza:   |
| applicative detination ....., its nature
Explicación:
a distinction is made between its applicative destination rather than its nature....
| Vittorio Preite
Reino Unido
Local time: 21:34
Trabaja en este campo
Idioma materno: italiano
Pts. PRO en la categoría: 26
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36 minutos Nivel de confianza: Coincidencias de otros usuarios (netas) +1 |
| make a distinction by function rather than by nature
Explicación:
I don't know about your text but as I understand IAS 1, presentation may be either of the two under IAS/IFRS
Expenses should be analysed either by nature (raw materials, staffing costs, depreciation, etc.) or by function (cost of sales, selling, administrative, etc.) either on the face of the income statement or in the notes. [IAS 1.88]
Referencia: http://www.iasplus.com/standard/ias01.htm
| James (Jim) Davis
Italia
Local time: 22:34
Especializado en este campo
Idioma materno: inglés
Pts. PRO en la categoría: 278
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| Nota de quien pregunta a quien contesta| Thanks Jim - I think what you said is spot on. |
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The translation workplace 
