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Source text - Italian Effetti della prima applicazione dei principi contabili internazionali IAS/IFRS al bilancio individuale di XXX
L’IFRS 1 prevede che nel primo bilancio intermedio di transizione agli IAS/IFRS debba contenere:
1. la riconciliazione del patrimonio netto secondo i precedenti principi contabili con il patrimonio netto IAS/IFRS alla data di transizione ai Principi contabili internazionali, ovvero per il bilancio individuale la data 01.01.2005;
2. la riconciliazione del patrimonio netto secondo i precedenti principi contabili con il patrimonio netto IAS/IFRS alla data di chiusura dell’ultimo bilancio redatto secondo i precedenti principi contabili, ovvero al 31 dicembre 2005
3. la riconciliazione del patrimonio netto e del risultato economico netto secondo i precedenti principi contabili con il patrimonio netto IAS/IFRS alla fine del periodo intermedio di raffronto (30.06.2005).
L’IFRS1 prescrive inoltre che gli effetti contabili delle rettifiche apportate ai valori di bilancio debbano essere riconosciuti direttamente nel patrimonio netto alla data di prima applicazione dei nuovi principi (01.01.2005).
Nei prospetti di riconciliazione che seguono vengono pertanto presentate sinteticamente le variazioni fra il patrimonio netto individuale e il risultato economico individuale determinati sulla base dei previgenti principi contabili (D.Lgs. 87/92) e quelli determinati sulla base degli IAS/IFRS.
Come già precisato i dati contabili utilizzati per la prima applicazione degli IAS/IFRS sono i medesimi già utilizzati anche per le situazioni economiche e patrimoniali di XX predisposte per il bilancio consolidato 2005, come prescritto dal paragrafo A dell’IFRS 1.
Per una più puntuale analisi dei nuovi criteri di valutazione utilizzati, alla base di tali prospetti di riconciliazione si rinvia invece alle note esplicative già illustrate nel corrispondente capitolo del bilancio consolidato 2005.
Nel complesso, l’adozione degli IAS/IFRS nel bilancio individuale di XX ha comportato una variazione negativa sul patrimonio netto XXX alla data di transizione, del 01.01.2005, di XX migliaia di euro, che aumenta a XX migliaia di euro alla data del 31.12.2005...
Translation - English Effects of first-time adoption of IAS/IFRS for the separate financial statements of XXX
IFRS 1 requires that the first interim financial statements prepared in accordance with IAS/IFRS include:
1. reconciliations of equity reported under previous GAAP to equity under IAS/IFRS at the date of transition to IAS/IFRS (1 January 2005 for the separate financial statements);
2. reconciliations of equity reported under previous GAAP to equity under IAS/IFRS at the closing date of the last financial statements prepared under GAAP (31 December 2005);
3. reconciliations of equity and net profit or loss reported under previous GAAP to equity at the end of the intermediate comparative period (30 June 2005);
IFRS 1 also requires that the effects of adjustments to the accounting balances be recorded directly in shareholders' equity at the date of the first-time adoption of the new standards (01 January 2005).
In accordance with these requirements, the reconciliations provided below show the differences between XXX's entity-only equity and its entity-only profit and loss reported under previous GAAP (Italian Legislative Decree 87/92) and IAS/IFRS.
As prescribed by Paragraph A of IFRS 1 and explained above, in applying IAS/IFRS for the first time, XXX continued to use the same carrying amounts that were used in the 2005 consolidated financial statements.
A more detailed explanation of the new measurement criteria used to prepare the reconciliation schedules is provided in the notes to the 2005 consolidated financial statements.
The adoption of IAS/IFRS for XX's separate financial statements resulted in a XX thousand euro decrease in equity at the date of transition (01 January 2005) and a XX thousand euro decrease in equity at 31 January 2005...
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Master's degree
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Years of experience: 27. Registered at ProZ.com: Apr 2003.
I am a freelance American translator residing in Italy. I have an undergraduate degree in Marketing and a Master in Business Administration. In the US I worked as a computer consultant with Andersen Consulting then independently. When time permits, I continue to work in web development and graphics.
I have gained extensive language and cultural experience through work and travel. Having translated high-profile materials often destined for large audiences, I realize the importance of providing flawless translations and quality editing. Working with a varied clientele has enabled me to achieve a high level of flexibility with respect to customer needs and demands.
Resume available on request
Keywords: MBA, IT, information, technology, localization, information prospectus, business, financial, investments, funds. See more.MBA,IT,information,technology,localization,information prospectus,business,financial,investments,funds,annual reports,public offerings,shareholders' meetings,articles of association,mergers & acquisitions,systems,banking,finance,economy,market,marketing,culinary,travel,nutrition,sistemi informatici,informatica,localizzazione,offerte pubbliche,verbali,bilanci,prospetti informativi,statuti,fusioni,tecnologie,bancario,finanza,economia,mercato,editoria,giornalismo,turismo,pubblicità,nutrizione. See less.
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