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prosudba

English translation: judgement

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Croatian term or phrase:prosudba
English translation:judgement
Entered by: Croatian Translator

09:18 Jun 5, 2009
Croatian to English translations [PRO]
Bus/Financial - Finance (general) / accounting
Croatian term or phrase: prosudba
Biljeske uz financijske izvjestaje:

Priprema fin. izvjestaja u skladu s MSFI zahtijeva primjenu prosudbi, procjena i pretpostavki koje utjecu na prmjenu racunovodstvenih politika i iznose imovine, obveza, prihoda i rashoda prikazanih u financijskim izvjestajima. STvarni rezultati moguse razlikovati od tih procjena.

Kljucna prosudba, odvojena od onih koje ukljucuju procjene, koja ima znacajan utjecaj na iznose prikazane u financ. izvjestajima odnose se na izracun poreza na dobit, koji je radjen na osnovi interpretacije trenutno vazecih zakona od strane Drustva.


assumption = pretpostavka
estimate = procjena
A sto bi bilo prosudba u ovom kontekstu? Mislim da nije opinion jer je to misljenje u revizorskom izvjestaju. Judgment doesn't sound right...

hvala!
Croatian Translator
Croatia
Local time: 19:06
judgement
Explanation:
U prilogu je link s kolokacijama: accounting judgements

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Note added at 33 mins (2009-06-05 09:51:56 GMT)
--------------------------------------------------

Ispričavam se za "confidence level", zabunom je pogrešno označen, sigurna sam u termin.
Selected response from:

Sanja Staklenac
Local time: 19:06
Grading comment
Hvala puno, ipak judgment, u pravu ste.
4 KudoZ points were awarded for this answer



Summary of answers provided
1 +6judgement
Sanja Staklenac
3assessment
CroAnglo
Summary of reference entries provided
key judgment
bonafide1313

Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
assessment


Explanation:
Prijedlog, no nisam sigurna uklapa li se u kontekst financija...

--------------------------------------------------
Note added at 10 mins (2009-06-05 09:28:47 GMT)
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https://www.usaa.com/inet/ent_utils/McStaticPages?key=advice...

CroAnglo
United States
Local time: 13:06
Works in field
Native speaker of: Native in CroatianCroatian
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): +6
judgement


Explanation:
U prilogu je link s kolokacijama: accounting judgements

--------------------------------------------------
Note added at 33 mins (2009-06-05 09:51:56 GMT)
--------------------------------------------------

Ispričavam se za "confidence level", zabunom je pogrešno označen, sigurna sam u termin.


    Reference: http://annualreportandform20f.shell.com/2007/consolidatedfin...
Sanja Staklenac
Local time: 19:06
Native speaker of: Native in CroatianCroatian
PRO pts in category: 16
Grading comment
Hvala puno, ipak judgment, u pravu ste.

Peer comments on this answer (and responses from the answerer)
agree  bonafide1313
1 min
  -> Hvala.
agree  Marina Pjevalica
14 mins
  -> Hvala.
agree  Bogdan Petrovic
30 mins
  -> Hvala.
agree  Tidza
1 hr
  -> Hvala.
agree  Aleksandar Skobic
7 hrs
  -> Hvala.
agree  sazo
9 hrs
  -> Hvala.
Login to enter a peer comment (or grade)




Reference comments


32 mins peer agreement (net): +1
Reference: key judgment

Reference information:
... nalazi se dosta primjera za key judgment u sličnim kontekstima

http://fl1.findlaw.com/news.findlaw.com/hdocs/docs/worldcom/...

We have reviewed management's process for formulating each key judgment and ...

We also considered differences and improved the alignment around guidance for evaluating whether controls adequately address financial reporting risks, the factors to consider when identifying financial reporting risks, and the factors for assessing the risk associated with individual financial reporting elements and controls. These represent areas of key judgment for both management and auditors in determining whether ICFR is effective and in determining the nature, timing and extent of evaluation and audit procedures.

http://www.sec.gov/news/speech/2007/spch052307zvp.htm

bonafide1313
Croatia
Specializes in field
Native speaker of: Native in CroatianCroatian
PRO pts in category: 59

Peer comments on this reference comment (and responses from the reference poster)
agree  Marina Pjevalica
13 mins
  -> Hvala, Marina!
Login to enter a peer comment (or grade)



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