Glossary entry (derived from question below)
Italian term or phrase:
imposte civilistico
English translation:
tax prescribed by Italian Civil Code (Codice Civile)
Added to glossary by
Davorka Grgic
May 12, 2001 02:43
23 yrs ago
10 viewers *
Italian term
civilistico”
Italian to English
Bus/Financial
Hi folks
I'm on banks again.
Context:
risultato netto ante imposte “civilistico" (in a table). Well, I know its net pre-tax profit(or loss), but what about the "civilistico" part?
TIA
Derek
I'm on banks again.
Context:
risultato netto ante imposte “civilistico" (in a table). Well, I know its net pre-tax profit(or loss), but what about the "civilistico" part?
TIA
Derek
Proposed translations
58 mins
Selected
tax prescribed by Italian Civil Code (Codice Civile)
Accounting in Italy has its beginnings in Venice with Luca Pacioli, a Franciscan friar, who first invented the concept of double-entry accounting. In 1494, he published a treatise entitled, Summa de Arithmetica, Geometria Proportioni et Proportionalita', which set forth the standards of double-entry accounting. Its major objective was to provide stewardship information to the owner of the business entity and to provide a basis from which to grant credit.(Radebaugh, p. 2)
Since that time, major sources of influence on Italian accounting have included the Codice Civile (Civil Code) and government tax regulations. The civil code prescribes the minimum contents of balance sheets and income statements. These rules, however, are very broad in their application
soais.byu.edu/courses/Acc645/Account/Italy.htm.
Logos
en: The Italian Civil Code standards
it: La normativa civilistica
en: The draft Statement of Income in the Italian Civil Code
it: Lo schema di conto economico civilistico
HTH
Since that time, major sources of influence on Italian accounting have included the Codice Civile (Civil Code) and government tax regulations. The civil code prescribes the minimum contents of balance sheets and income statements. These rules, however, are very broad in their application
soais.byu.edu/courses/Acc645/Account/Italy.htm.
Logos
en: The Italian Civil Code standards
it: La normativa civilistica
en: The draft Statement of Income in the Italian Civil Code
it: Lo schema di conto economico civilistico
HTH
Reference:
4 KudoZ points awarded for this answer.
Comment: "Of course it helps! Thanks Davorka for your very diligent answer. I might simplify the definition a bit along the lines suggested by Angela - thank you for taking the trouble to speak to your accountant on this. Thanks also to my other two answerers.
Derek "
13 mins
corporate
found bilancio, utile civilistico so i remember the latin word civis, civitas which means "society" and in this case of a company, corporate
hope it's a good guess
good luck
hope it's a good guess
good luck
28 mins
civilistico = pertaining to civil rights
Legislation (=JU)
Italian : normativa civilistica
English
provisions of civil law
Italian : normativa civilistica
English
provisions of civil law
Reference:
2 hrs
in compliance with the Civil Code
I asked my accountant and he said there are two types of financial statement:
1 - for civil code purposes (civilistico)
2- for fiscal purposes
Angela
1 - for civil code purposes (civilistico)
2- for fiscal purposes
Angela
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