Glossary entry (derived from question below)
French term or phrase:
Provisions non déductibles l\'année de leur comptabilisation
English translation:
allowances not deductible in the period of recognition
French term
France
12 years' experience
Native in: English
Works in: French to English, Italian to English, Spanish to English, and 1 more.
Provisions non déductibles l'année de leur comptabilisation
Many thanks.
Non-PRO (1): Nikki Scott-Despaigne
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Proposed translations
allowances not deductible in the period of recognition
Warning: obsolete terminology in the source. France's accounting regulators changed their terminology in 2004 and 2005 to bring it into line with IFRS. The word 'provision' now refers exclusively to a liability item on the balance sheet. Income statement items that used to be called 'provisions' are now called 'dépréciations' (= allowances for impairment, impairment losses).
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Note added at 6 hrs (2012-07-08 23:34:38 GMT)
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Did not mean to suggest that impairment losses were the *only* thing on the income statement previously described as 'provisions'. The same word was used (after 'dotations aux') for depreciation/amortisation expense and true liability provisions. No matter: the English word 'allowances' works fine for all of them, for the 'dotations' part.
Psychologist, Court-certified legal
Native in: English 
Works in: French to English
provisions which were non-deductible in the year in which they appeared as an acocunting entry
Little or no context, although you do ask for a whole phrase rather than a term or expression.
Or have I missed the point? is there a particular part of the phrase you are having trouble with?
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Note added at 12 mins (2012-07-08 17:17:35 GMT)
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accounting entry
| agree |
Gurudutt Kamath
: provisions which were non-deductible in the year in which they were accounted
17 hrs
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Deferred-tax liabilities/provisions
See also:
http://en.wikipedia.org/wiki/Provision_(accounting)
http://fr.wikipedia.org/wiki/Provision
http://www.e-conomic.co.uk/accountingsystem/glossary/provisi...
http://www.iasplus.com/en/standards/standard36
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