vrijednosno uskladjivanje

English translation: value adjustment

15:49 Nov 3, 2012
Croatian to English translations [PRO]
Bus/Financial - Finance (general)
Croatian term or phrase: vrijednosno uskladjivanje
Stavka u Racunu dobiti i gubitka:

6. vrijednosno uskladjivanje
a,dugotrajne imovine
b,kratkotrajne imovine
lizig
Local time: 12:35
English translation:value adjustment
Explanation:
value adjustment - tako se to naziva u knjigovodstvu
Selected response from:

Maja Čaprić
Croatia
Local time: 12:35
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4value adjustment
Maja Čaprić
5 +3impairment
Almir Comor MITI
3value compliance
Davor Ivic


  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
value compliance


Explanation:
možda--

Davor Ivic
Croatia
Local time: 12:35
Works in field
Native speaker of: Native in CroatianCroatian, Native in EnglishEnglish
PRO pts in category: 8
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29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
value adjustment


Explanation:
value adjustment - tako se to naziva u knjigovodstvu

Maja Čaprić
Croatia
Local time: 12:35
Specializes in field
Native speaker of: Croatian
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Ana Kardum: To je to. slažem se.
7 hrs

agree  Aida Samardzic
19 hrs

agree  Bojan Grbikj
1 day 17 hrs

agree  Daryo
9 days
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43 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
impairment


Explanation:
Uskladjivanje vrijednosti u racunovodstvu je 'impairment'. Medjunarodni rr.cunovodstveni standard koji se bavi time je br. 36, ponegdje lose preveden kao umanjenje vrijednosti.

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Note added at 9 days (2012-11-12 23:07:16 GMT) Post-grading
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Dodatno objasnjenje za Daryo (iz revizorskog izvjestaja gdje je objasnjen pojam 'ispravke vrijednosti' ili 'vrijednosnog uskladjivanja', to jest 'impairment'):

Ispravak vrijednosti potraživanja provodi se kada postoje objektivni dokazi da Društvo neće moći naplatiti sva svoja potraživanja u skladu s dogovorenim uvjetima. Značajne financijske poteškoće dužnika, vjerojatnost dužnikovog stečaja te neizvršenje ili propusti u plaćanjima smatraju se pokazateljima umanjenja vrijednosti potraživanja. Iznos ispravka vrijednosti utvrđuje se kao razlika između knjigovodstvene vrijednosti i nadoknadivog iznosa potraživanja, a iznosi ispravka vrijednosti potraživanja iskazuju se u računu dobiti i gubitka u okviru ispravka vrijednosti potraživanja




    Reference: http://www.pwc.com/gx/en/communications/publications/ias-36-...
Almir Comor MITI
Bosnia and Herzegovina
Local time: 12:35
Specializes in field
Native speaker of: Native in BosnianBosnian
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
agree  bonafide1313
9 hrs
  -> hvala!

agree  Kolumbina Benčević Tomljanović: obično biva usklađenje na nižu vrijednost
3 days 13 hrs

neutral  Daryo: "Racunu _dobiti_ i gubitka"; how can you be sure the adjustment will _always_ be downwards? What if the assets are some pieces of land that jumped in value, for example?
8 days
  -> because it won't :) vrjednosno uskladjivanje uvijek ide na nizu vrijednost (hence, impairment): http://www.bdm.hr/bdmclub/hr/clanak/vrijednosno-uskladenje-p... pogledajte i dodatno pojasnjenje koje sam dodao

agree  Tomislav Patarčić
1291 days
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