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prevedono una distinzione per destinazione funzionale anziché per natura

English translation: make a distinction by function rather than by nature

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase: prevedono una distinzione per destinazione funzionale anziché per natura
English translation:make a distinction by function rather than by nature
Entered by: James (Jim) Davis

18:00 Nov 16, 2007
Italian to English translations [PRO]
Bus/Financial - Accounting / Notes to financial statements
Italian term or phrase: 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.
antoinette chappell
United Kingdom
Local time: 00:14
make a distinction by function rather than by nature
Explanation:
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]
Selected response from:

James (Jim) Davis
Seychelles
Local time: 03:14
Grading comment
Thanks Jim - I think what you said is spot on.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1make a distinction by function rather than by nature
James (Jim) Davis
4applicative detination ....., its nature
Vittorio Preite


  

Answers


32 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
applicative detination ....., its nature


Explanation:
a distinction is made between its applicative destination rather than its nature....

Vittorio Preite
United Kingdom
Local time: 00:14
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 26
Login to enter a peer comment (or grade)

36 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
make a distinction by function rather than by nature


Explanation:
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]



    Reference: http://www.iasplus.com/standard/ias01.htm
James (Jim) Davis
Seychelles
Local time: 03:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1431
Grading comment
Thanks Jim - I think what you said is spot on.

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
8 hrs
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