nedskrivningspröva
English translation: scrutinise/review/ the depreciability
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| 14:03 Jul 3, 2006 |
| Swedish to English translations [PRO] Bus/Financial - Business/Commerce (general) | |||||||
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|  Selected response from: Adrian MM. (X) Local time: 12:05 | ||||||
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| 4 | impairment test (verb) or test for impairment |
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| 3 | scrutinise/review/ the depreciability |
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| 3 | examine the depreciability |
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Answers
27 mins confidence: 
impairment test (verb) or test for impairment Explanation: Under the IFRS system, write-downs (amortizations) are no longer automatic. Instead, their must actual impairment of value. This need to test for impairment is something new to IFRS. The company does not test for impairment of the right to use the asset (etc.) |
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1 hr confidence:
| nedskrivningspröva scrutinise/review/ the depreciability Explanation: Beware of using the Roman/Scots civil law term of 'usfruct' - it could also be a right to use assets, as Larry says, a trust of shares or even a user licence. Example sentence(s):
Reference: http://www.bokforingsnamnden.se/BFN/remiss_nedskrivningar.pd... Reference: http://www.boe.ca.gov/legal/pdf/87-sbe-039.pdf |
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139 days confidence:
examine the depreciability Explanation: "the company does not examine the depreciability of the right of use/usufruct" .. or asset, if this is clear in the context that we do not have access to. It is indeed a question of examining whether or how much an asset should be depreciated to. The below explanatory excerpt is from Swedbank "I syfte att nedskrivningspröva goodwill från rörelseförvärv allokeras den vid förvärvstidpunkten till den kassagenererande enhet eller enheter som förväntas dra fördel av förvärvet. Identifierad kassagenererande enhet motsvarar den lägsta nivå i företaget på vilken goodwillen övervakas i den interna styrningen av företaget. En kassagenererande enhet är inte större än en rörelsegren i rörelsegrensrapporteringen. Nedskrivningsbehov fastställs genom att bedöma återvinningsvärdet för den kassagenererande enheten som goodwillen är kopplad till. Då återvinningsvärdet är lägre än det bokförda värdet bokförs nedskrivning." Reference: http://www.swedbank.se/sst/www/inf/out/fil/0,,289250,00.pdf |
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