Sep 30, 2014 17:36
9 yrs ago
English term

a total value of subordinate significance

English to Polish Bus/Financial Accounting
In principle, valuation at constant rates according to § 209 Para 1 Austrian Commercial Code is not provided for in IFRS.
Since the Austrian Commercial Code stipulates that this type of valuation may only be applied to assets with a total value of subordinate significance, this type of valuation may also be opted for in IFRS financial statements as IFRS is concerned with material items only.
Change log

Oct 5, 2014 13:30: Karol Kawczyński changed "Field (specific)" from "Finance (general)" to "Accounting"

Proposed translations

+2
2 hrs
English term (edited): with a total value of subordinate significance
Selected

których łączna wartość jest nieistotna / nie spełnia kryteriów istotności

Peer comment(s):

agree Frank Szmulowicz, Ph. D. : Reminds me of the film The Unbearable Lightness of Being,http://en.wikipedia.org/wiki/The_Unbearable_Lightness_of_Bei... Nieznośna lekkość bytu
4 hrs
Thank you :) It seems I have no choice but to see it.
agree Jacek Kloskowski
1 day 3 hrs
Dziękuję :)
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