Glossary entry (derived from question below)
English term or phrase:
presented within equity
Italian translation:
*presentato* all\'interno del patrimonio netto
Added to glossary by
Marika Costantini
May 21, 2012 07:19
12 yrs ago
English term
Italy
Broad experience in the legal sector
Native in: Italian
Works in: English to Italian, French to Italian, Spanish to Italian, and 1 more.
presented within equity
English to Italian
Bus/Financial
Accounting
in un documento sull'hedge accounting (contabilizzazione delle operazioni di copertura) trovo la frase:
"the hedging derivative instrument is measured at fair value each period however the effective portion of the change in the fair value is deferred in OCI (Other Comprehensive Income) and presented within equity (normally in a hedging reserve)".
cosa vuol dire di preciso "presented within equity"?
grazie mille in anticipo!
Marika
"the hedging derivative instrument is measured at fair value each period however the effective portion of the change in the fair value is deferred in OCI (Other Comprehensive Income) and presented within equity (normally in a hedging reserve)".
cosa vuol dire di preciso "presented within equity"?
grazie mille in anticipo!
Marika
Proposed translations
(Italian)
| 4 | *presentato* all'interno del patrimonio netto |
Laura Di Palma
|
| 4 | rilevato a patrimonio netto |
LuciaC
|
Proposed translations
2 hrs
Laura Di Palma
Italy
Italy
Native in Italian
Italy
EN/FR>IT Certified Tech/Sworn Translator
Native in: Italian 
Works in: English to Italian, French to Italian
Related KudoZ points
:
4
Selected
*presentato* all'interno del patrimonio netto
*
4 KudoZ points awarded for this answer.
Comment: "grazie mille!"
3 hrs
rilevato a patrimonio netto
in alternativa a quanto proposto da Laura.
presented = esposto in bilancio
Guarda questo link, tavola 7 p. 285:
Contabilizzazione delle operazioni di copertura:
"La porzione efficace (...) viene rilevata direttamente a patrimonio netto,
presented = esposto in bilancio
Guarda questo link, tavola 7 p. 285:
Contabilizzazione delle operazioni di copertura:
"La porzione efficace (...) viene rilevata direttamente a patrimonio netto,
Something went wrong...