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  2. French to Italian

écarts d'acquisition

Italian translation: plusvalore,

16:12 Jun 25, 2003
French to Italian translations [PRO]
Bus/Financial
French term or phrase: écarts d'acquisition
Il contesto dell afrase (bilanci) è: "L'acquisition de cette participation a conduit à constater un écart d'acquisition de 3.122 millions de euros.
Grazie per le risposte
Melania
melania
Local time: 07:59
Italian translation:plusvalore,
Explanation:
Se lo scarto è positivo V.Eurodicautom
In alternativa avviamento

Inoltre

ÉCART D'ACQUISITION, n. m.

Domaine: comptabilité.

Définition : différence entre le prix payé par l'acheteur d'une entreprise et la somme de valeurs attribuées à chaque élément du bilan de celle-ci.

Note 1 : cette notion ne se rencontre que dans les comptes consolidés.

Note 2 : lorsque l'écart d'acquisition est positif et équivaut à un supplément de valeur, le terme survaleur est utilisé couramment.

Voir : fonds commercial et survaleur.

Anglais : goodwill.

Source : ancien arrêté du 11 janvier 1990 (J.O. du 31 janvier 1990).


V. http://www.presse-francophone.org/apfa/Defi/E/ECARTDAC.htm
Selected response from:

Silvia Carmignani
Italy
Local time: 07:59
Grading comment
Graded automatically based on peer agreement. KudoZ.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1scarti di acquisizione
Cristina Giannetti
3 +2plusvalore,
Silvia Carmignani
5avviamento
Jean-Marie Le Ray
5avanzi in acquisto
Melibea
4margine di acquisizione
Stéphanie Argentin


  

Answers


1 min   confidence: Answerer confidence 5/5 peer agreement (net): +1
scarti di acquisizione


Explanation:
Formato file: PDF/Adobe Acrobat
... Immobilizzazioni immateriali Sono esposte in bilancio al costo ... che si determina in
sede di acquisizione di partecipazioni ... in 5 anni; gli scarti di acquisizione ...
www.fedon.it/download/notain2000.pdf

Cristina Giannetti
Local time: 07:59
Native speaker of: Native in ItalianItalian
PRO pts in pair: 50

Peer comments on this answer (and responses from the answerer)
agree  Patricia Fierro, M. Sc.
13 mins
Login to enter a peer comment (or grade)

57 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
plusvalore,


Explanation:
Se lo scarto è positivo V.Eurodicautom
In alternativa avviamento

Inoltre

ÉCART D'ACQUISITION, n. m.

Domaine: comptabilité.

Définition : différence entre le prix payé par l'acheteur d'une entreprise et la somme de valeurs attribuées à chaque élément du bilan de celle-ci.

Note 1 : cette notion ne se rencontre que dans les comptes consolidés.

Note 2 : lorsque l'écart d'acquisition est positif et équivaut à un supplément de valeur, le terme survaleur est utilisé couramment.

Voir : fonds commercial et survaleur.

Anglais : goodwill.

Source : ancien arrêté du 11 janvier 1990 (J.O. du 31 janvier 1990).


V. http://www.presse-francophone.org/apfa/Defi/E/ECARTDAC.htm

Silvia Carmignani
Italy
Local time: 07:59
Native speaker of: Native in ItalianItalian
PRO pts in pair: 4198
Grading comment
Graded automatically based on peer agreement. KudoZ.

Peer comments on this answer (and responses from the answerer)
agree  Manu2003
1 hr
agree  asthenri (X)
1 day 20 hrs
Login to enter a peer comment (or grade)

15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
margine di acquisizione


Explanation:
mi sembra più neutro di plusvalore (positivo) e di scarti (negativo). Il termine écart indica una differenza.


Stéphanie Argentin
Italy
Local time: 07:59
Native speaker of: Native in FrenchFrench
PRO pts in pair: 95
Login to enter a peer comment (or grade)

19 hrs   confidence: Answerer confidence 5/5
avviamento


Explanation:
Nel caso di acquisto di partecipazioni sociali, l'avviamento è pari all'eventuale differenza tra il prezzo di acquisto delle partecipazioni e il valore del patrimonio netto rettificato della società partecipata ed esprime, generalmente, il valore ecc. ecc.
Dizionario di bilancio e contabilità, 1995, Ed. IPSOA
Ciao, Jean-Marie

Jean-Marie Le Ray
France
Local time: 07:59
Native speaker of: Native in FrenchFrench
PRO pts in pair: 456
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1 day 17 hrs   confidence: Answerer confidence 5/5
avanzi in acquisto


Explanation:
comunque guarda le forme finanziarie

Melibea
Italy
Local time: 07:59
Native speaker of: Native in ItalianItalian
PRO pts in pair: 11
Login to enter a peer comment (or grade)



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