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Subject: Provisions Как в этом контексте правильно перевести Provisions??? Резервы или Ассигнование нераспределённой прибыли на конкретную цель???Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event or it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Where the Group expects a provision to be reimbursed, for example, under an insurance contract, the reimbursement is recognized as a separate asset but only when the reimbursement is virtually certain. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability. |
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link 30.08.2006 10:16 |
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резервы где тут про прибыль? |
| Просто я написала резервы. а потом в МТ нашла еще перевод "Ассигнование нераспределённой прибыли на конкретную цель", в теме бухгалтерия, вот и засомневалась! Спасибо! |
| Provisions are recognized - резервы создаются в момент возникновения у Группы обязательств... |
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