disposal activities
Polish translation: zakończenie działalności, likwidacja przedsiębiorstwa
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| 15:48 Oct 22, 2008 |
| English to Polish translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Polangmar Poland Local time: 20:20 | ||||||
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| 4 | zakończenie działalności, likwidacja przedsiębiorstwa/firmy |
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| 3 | działania związane ze zbyciem aktywów |
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| 3 | sprzedaż aktywów |
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| Discussion entries: 2 | |
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Answers
1 hr confidence: 
działania związane ze zbyciem aktywów Explanation: propozycja |
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6 hrs confidence:
sprzedaż aktywów Explanation: disposal - sprzedaz, odstapienie Reference: http://www.google.co.nz/search?hl=en&rlz=1T4SKPB_enNZ227NZ22... |
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12 days confidence:
zakończenie działalności, likwidacja przedsiębiorstwa/firmy Explanation: Obligations associated with disposal activities. The Board continued its redeliberations of issues on the accounting for obligations associated with disposal activities addressed in the FASB Exposure Draft, Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities, focusing on obligations for costs other than employee termination benefits. Except as discussed below, the Board decided that a liability for a disposal obligation should be recognized and measured at its fair value when it is incurred and that, in determining when to recognize and in measuring the liability, the guidance in FASB Statement No. 5, Accounting for Contingencies, and FASB Interpretation No. 14, Reasonable Estimation of the Amount of a Loss, would not apply. Therefore, the Board eliminated the recognition criterion in paragraph 49(b) of the Exposure Draft. The Board reconsidered the approach proposed in the Exposure Draft for recognition and measurement of a disposal obligation for costs associated with a preexisting operating lease that represent a penalty to terminate the lease or that will continue under the lease without economic benefit to the entity. Specifically, the Exposure Draft would have required the lessee to allocate a liability for the disposal obligation over the utilization periods prior to and following an entity’s commitment to a disposal plan. Instead, the Board decided that a liability for the disposal obligation should be recognized and measured at its fair value when the entity ceases using the leased property in operations. The Board also decided that the same approach should apply for similar disposal obligations associated with other preexisting firmly committed contracts. http://tinyurl.com/65febg |
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