условные начисления по товарам и услугам

19:55 Nov 28, 2015 

Doesn't the TS have a definitions section (usually near the beginning) which explains what "условные начисления" refers to? or can the client help?

19:49 Nov 28, 2015 

Governing law - Russian law.

Subject of the transaction - purchase of an interest in a company's charter capital. I don't know anything more about this transaction.

19:09 Nov 28, 2015 

2 The Misha: maybe he / she is snowed under with work? У меня нет "инсайда" ☺

19:09 Nov 28, 2015 

In my case such an approach has worked to my satisfaction.

Regarding this particular ASKER, he ALWAYS expresses his thanks to me.

19:04 Nov 28, 2015 

for a meaningful answer, why are you all in such a hurry to guess to help a serial asker who is not only abusing the system but doesn't even have manners enough to say thank you or please?

18:56 Nov 28, 2015 

Totally agree with you, Ilan.

However, it's a feature of the KudoZ questions - insufficient 'context'.

As Isaac Asimov has expressed it:

'INSUFFICIENT DATA FOR A MEANINGFUL ANSWER

THERE IS AS YET INSUFFICIENT DATA FOR A MEANINGFUL ANSWER

The consciousness of AC encompassed all of what had once been a Universe and brooded over what was now Chaos. Step by step, it must be done.

And AC said, "LET THERE BE LIGHT!"

And there was light----'

:-)

18:48 Nov 28, 2015 

Oleg, so far we don't know what the TS is about, what the jurisdiction is or what accounting standards are used. But the concepts (whether related to tax components of payables or unbilled payables) exist everywhere that has free trade. 'Unbilled payables' or 'Tax component' are probably more appropriate if the requester can explain what the TS is about

18:41 Nov 28, 2015 

Of course, because English (are they GAAP?) accounting rules and practices have many variances + differences from the Russian accounting rules and practices (РПБУ) - in this regard I recall a high-level Canada-Russia two-workdays'-long discussion on the subject where I had the honour of providing 'linguistic support' (in plain words - bilingual interpreting).

And it doesn't have any value how it 'sounds' --> in legalese it matters what it means. :-)

18:35 Nov 28, 2015 

"Imputed" has a different meaning: "подразумеваемый, вмененный". It cannot refer to goods and services with a real financial value.

18:32 Nov 28, 2015 

VicYas: not seeing this TS I cannot know what adjustments are at issue but this may well be a post closing adjustment to change the price of an asset compared with the previous BS. So all accounts get adjusted

18:25 Nov 28, 2015 

So maybe it's not unbilled charges, but VAT etc charges? Responder? I don't like imputed. Doesn't sound English.

18:24 Nov 28, 2015 

If goods or services are billed, you do not need any adjustments/accruals, as all the liabilities are booked on the respective accounts. Accrual-type adjusting entries are made for service rendered but remained unbilled and purchased goods or services for which invoices have not yet been received.

18:13 Nov 28, 2015 

If that's the case then I would not use 'accrued liabilities', as that fails to distinguish between those billed but not paid and those not yet billed. But I think Responder can clarify

18:12 Nov 28, 2015 

18:07 Nov 28, 2015 

According to the text, goods have been delivered and services rendered in the reported period but obviously not yet billed, so liabilities must be accrued (unless the cash basis of accounting is used, which is obviously not the case).

17:32 Nov 28, 2015 

is it clear what 'условные начисления' means? I wonder if it refers to charges which have not yet been billed. If so I would spell it out, maybe 'anticipated' accruals in this case?