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étanchéité des exercices

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:étanchéité des exercices
English translation:non-transferability of accounting items from year to year
Entered by: Stephanie Mitchel

03:05 Jul 26, 2007
This question was closed without grading. Reason: Answer found elsewhere

French to English translations [PRO]
Law/Patents - Finance (general) / lawsuit - accounting violations
French term or phrase: étanchéité des exercices
"Le risque de perte se fonde sur une appréciation à court terme, à savoir de pertes effectives durant un exercice comptable en fonction du principe de l’étanchéité des exercices"

surely the resiliency of the financial year?
Stephanie Mitchel
United States
Local time: 08:55


Summary of answers provided
3 +1cut-off principle
BusterK
3agree with Buster
Julie Barber


Discussion entries: 3





  

Answers


4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
cut-off principle


Explanation:
sûrement une très mauvaise traduction française, ce devrait être le principe de séparation des exercices
http://www.granddictionnaire.com/btml/fra/r_motclef/index102...

BusterK
Local time: 14:55
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 108

Peer comments on this answer (and responses from the answerer)
agree  Julie Barber: doesn't have to be a bad translation though...
44 mins
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5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
agree with Buster


Explanation:
It's clearer here:

Leur prise en compte dans les comptes 1988 violait le principe
d'étanchéité des exercices. Elles n'étaient donc pas déductibles pour la
période fiscale 1989.

http://jumpcgi.bger.ch/cgi-bin/JumpCGI?id=21.06.2004_2P.184/...

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Note added at 5 hrs (2007-07-26 08:17:02 GMT)
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Le deuxième principe est technique - il a peut-être échappé à certains - c'est le principe de *l'étanchéité des exercices*... Je vous le rappelle, ce principe est également fondamental au niveau du département des finances, puisqu'il a fait entériner un recours au Tribunal administratif - il y a deux ou trois semaines, je crois - parce qu'il veut absolument que ce *principe d'étanchéité des exercices* soit respecté, précisément pour ne plus permettre que des recettes ou des charges d'un exercice soient passées artificiellement sur un autre exercice.

the last line being a good explanation:

pour ne plus permettre que des recettes ou des charges d'un exercice soient passées artificiellement sur un autre exercice

Julie Barber
United Kingdom
Local time: 13:55
Works in field
Native speaker of: English
PRO pts in category: 132
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