GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
22:58 Apr 14, 2020 |
Polish to English translations [PRO] Bus/Financial - Accounting / sprawozdanie finansowe | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: mike23 Poland Local time: 21:09 | ||||||
Grading comment
|
reclassifications from the right to (use) an asset Explanation: The document speaks of prawa do użytkowania so perhaps it is the right to use an asset. Rzeczowe aktywa trwałe i prawo do użytkowania aktywa Prawo do użytkowania aktywa https://money2.wpcdn.pl/gielda/gpw/espi/129/6497729853335681... |
| |
Login to enter a peer comment (or grade) |
reclassification from usufruct of the asset to [ownership] of the asset Explanation: Alternative: ((a little more pretentious)) reclassification from usufruct of the asset to [naked ownership] of the asset -------------------------------------------------- Note added at 9 hrs (2020-04-15 08:36:38 GMT) -------------------------------------------------- Alternative 2: reclassification from usufruct of an asset to [ownership] of the asset. Alternative 3: reclassification from usufruct of an asset to [ownership] of an asset. (You know how funny these accountants are when they get to talking.) |
| |
Login to enter a peer comment (or grade) |
reclassifications from right-of-use assets Explanation: Reclassifications from right-of-use assets Chodzi o "aktywa z tytułu prawa do użytkowania", które zostają przeklasyfikowane do innej kategorii aktywów IFRS 16 Przykład: ... Reclassification from right-of-use asset https://forfarmers-annualreport2019.eu/docs/FF_JV_2019/index... -------------------------------------------------- Note added at 6 hrs (2020-04-15 05:54:38 GMT) -------------------------------------------------- Another entry will then be required to reclassify the undepreciated balance of the asset from a 'right-of-use' asset to an 'owned' asset https://books.google.pl/books?id=lM67DwAAQBAJ&pg=PA338&lpg=P... Reclassification to/from right-of-use asset https://investor.maersk.com/static-files/984a2b93-0035-40d3-... https://ml-eu.globenewswire.com/Resource/Download/c93bca1d-5... -------------------------------------------------- Note added at 6 hrs (2020-04-15 05:58:20 GMT) -------------------------------------------------- aktywa z tytułu prawa do użytkowania https://www.google.pl/search?source=hp&ei=RqKWXvLbJMvYaK7ZuN... -------------------------------------------------- Note added at 7 hrs (2020-04-15 06:01:58 GMT) -------------------------------------------------- right-of-use asset https://eur-lex.europa.eu/legal-content/EN-PL/TXT/?uri=CELEX... -------------------------------------------------- Note added at 10 hrs (2020-04-15 09:11:38 GMT) -------------------------------------------------- Impact of first application of IFRS16 on balance sheet opening are: Accounting of rights of use and lease liabilities; Reclassification of assets and debts relating to existing finance lease as of December 31, 2017; Reclassification of incentives to rights of use; Reclassification of provisions for vacant spaces as a deduction to rights of use; Reclassification of advanced rent payments to right of use; Reclassification from right of use to financial assets for sub-leases on the residual period of the contract leases. https://www.publicisgroupe.com/en/investors/impact-of-applic... https://www.autogrill.com/sites/autogrill14corp/files/relazi... USD 26 million have been reclassified from lease liability to payables and USD 6 million from right-of-use-assets to receivables. https://www.icelandairgroup.is/servlet/file/store653/item125... -------------------------------------------------- Note added at 10 hrs (2020-04-15 09:17:47 GMT) -------------------------------------------------- ROU - right-of-use ... Reclassification of deferred property incentives, net of $568 to ROU assets on the Condensed Consolidated Balance Sheet. Reclassification of deferred property incentives, net of $339 from ROU assets to other current liabilities and other liabilities on the Condensed Consolidated Balance Sheet for property incentives that exceed the associated ROU asset. https://sec.report/Document/0000072333-19-000152/0000072333-... -------------------------------------------------- Note added at 10 hrs (2020-04-15 09:25:36 GMT) -------------------------------------------------- Dynacor Gold Mines Inc. 8. Property, plant and equipment ... Reclassification to right-of-use assets ... Reclassification from right-of-use assets https://www.dynacor.com/wp-content/uploads/2019/11/fs_q32019... -------------------------------------------------- Note added at 14 hrs (2020-04-15 13:36:00 GMT) -------------------------------------------------- Przykład: przeklasyfikowanie na aktywa z tytułu prawa do użytkowania https://money2.wpcdn.pl/gielda/gpw/espi/129/6488029726451329... |
| |
Grading comment
| ||
Login to enter a peer comment (or grade) |
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.