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08:59 Jun 8, 2006 |
Italian to English translations [PRO] Bus/Financial - Finance (general) / budget | |||||||
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| Selected response from: DCypher (X) Local time: 10:17 | ||||||
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Summary of answers provided | ||||
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5 +2 | assets sold not derecognised |
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4 +1 | non-cancelled |
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non-cancelled Explanation: 'Non-cancelled' won't work? e.g. "The non-cancelled single share certificates will be issued in the name of..." |
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assets sold not derecognised Explanation: i.e., they still show on the balance sheet this is the wording used by IAS/IFRS. Take a look at Barclays (UK) and UniCredit (Italy) as examples. -------------------------------------------------- Note added at 1 hr (2006-06-08 10:32:54 GMT) -------------------------------------------------- http://www.pwcglobal.com/gx/eng/about/svcs/corporatereportin... Component: First-time adoption of IFRS Index: Derecognition of financial assets and liabilities Short title: When are previously derecognised financial assets recognised on the opening IFRS balance sheet? |
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