Glossary entry

English term or phrase:

derecognition

Portuguese translation:

desreconhecimento

Added to glossary by Jorge Rodrigues
Jul 21, 2007 14:19
16 yrs ago
20 viewers *
English term

derecognition

English to Portuguese Bus/Financial Accounting
Termo contábil:

"FIN 48 also provides related guidance on measurement, derecognition, classification, interest and penalties, and disclosure."
Change log

Jul 22, 2007 17:15: Jorge Rodrigues changed "Edited KOG entry" from "<a href="/profile/93918">Jorge Rodrigues's</a> old entry - "derecognition"" to ""desreconhecimento""

Proposed translations

5 hrs
Selected

desreconhecimento

3) Tópicos já sendo pesquisados mas ainda não incluídos na agenda corrente:desreconhecimento de ativos e passivos;(...)

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4 KudoZ points awarded for this answer. Comment: "No meu contexto, creio que é a alternativa que se encaixa melhor. Obrigado."
+5
3 mins

estorno

Derecognition
Derecognition is the removal of a previously recognized asset or financial liability from an entity’s balance sheet.

Peer comment(s):

agree rhandler
38 mins
obrigado
agree Jorge Freire
1 hr
obrigado
agree cristina estanislau
1 hr
obrigado
agree Maria Oliveira
4 hrs
obrigado
agree Humberto Ribas
6 hrs
obrigado
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11 mins

revogação de reconhecimento

Espero que ajude!
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5 hrs

cancelamento do balanço

ou baixa contábil. Acho que estorno nao seria o termo adequado, em se tratando da FIN. Para esse termo "derecognition" encontrei os mesmos equivalentes em:
ES: baja contable
FR: sortie du bilan
IT: cacellazione dal bilancio
DE: Ausbuchung
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