...zum Bilanzwert erfolgen können

Italian translation: possono essere valutate a bilancio

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:...zum Bilanzwert erfolgen können
Italian translation:possono essere valutate a bilancio

13:38 May 25, 2013
    The asker opted for community grading. The question was closed on 2013-05-29 09:54:09 based on peer agreement (or, if there were too few peer comments, asker preference.)


German to Italian translations [PRO]
Bus/Financial - Finance (general) / Vorräte
German term or phrase: ...zum Bilanzwert erfolgen können
Die Handelswaren wurden ebenfalls zu Anschaffungskosten bewertet unter Berücksichtigung
des strengen Niederstwertprinzips. Dieser Ansatz entspricht dem
Reproduktionskostenwert. ****** Weitere Abschläge, insb. wegen langer Lagerung oder
mangelnder Marktgängigkeit, waren nach unserer Feststellung nicht notwendig,
sodass auch bei den Handelswaren der Substanzwertansatz zum Bilanzwert erfolgen
kann.

.... in modo che, anche per quanto riguarda le merci, la somma del valore netto dell'attivo possa.....?

Mi dovete scusare ma non trovo l'aggancio. "Erfolgen" con "zu + Dat" mi confonde.
Flavio Ferri-Benedetti
Switzerland
Local time: 22:08
a bilancio possono essere valutate
Explanation:
poiché le merci possono anche essere valutate a bilancio col criterio del valore di realizzo.

su Linguee.com Substanzwertansatz mi dà in inglese net asset value approach e su questa base ho fatto la ricerca
Selected response from:

Elena Mordenti
Italy
Local time: 22:08
Grading comment
Grazie mille Elena!
4 KudoZ points were awarded for this answer



Summary of answers provided
4possono valutarsi a valore di bilancio
Giovanni Pizzati (X)
3a bilancio possono essere valutate
Elena Mordenti


  

Answers


5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
a bilancio possono essere valutate


Explanation:
poiché le merci possono anche essere valutate a bilancio col criterio del valore di realizzo.

su Linguee.com Substanzwertansatz mi dà in inglese net asset value approach e su questa base ho fatto la ricerca


    Reference: http://www.investopedia.com/terms/a/asset-based-approach.asp
    Reference: http://www.marchegianionline.net/appro/appro_81.htm
Elena Mordenti
Italy
Local time: 22:08
Specializes in field
Native speaker of: Italian
PRO pts in category: 52
Grading comment
Grazie mille Elena!
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1 day 4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
possono valutarsi a valore di bilancio


Explanation:
.

Giovanni Pizzati (X)
Italy
Local time: 22:08
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 197
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