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Terms
for subject
Accounting
containing
a
|
all forms
|
exact matches only
English
Italian
end of
a
financial period
fine di esercizio
financial assets and liabilities vis-
à
-vis the rest of the world,other than the official reserves
attività e passività nei confronti del resto del mondo diverse dalle riserve ufficiali
gain on disposal of investment not held on
a
long-term basis
plusvalenze su realizzo valori mobiliari di investimento
income from investment in and loans to undertaking in which the business has
a
participating interest or joint ventures
proventi da partecipazioni
Raw materials,semi-finished and finished products,
as
well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
principio del valore inferiore
recording on
a
cash basis
registrazione secondo il principio di cassa
securities issued at
a
discount/premium
titoli emessi sopra o sotto la pari
to
strike
a
balance
determinare il saldo di un conto
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