Glossary entry (derived from question below)
French term or phrase:
immobilisations décomposables
English translation:
subclassifiable or itemisable fixed assets
Added to glossary by
Adrian MM. (X)
Jan 6, 2016 08:57
8 yrs ago
27 viewers *
French term
United Kingdom
Hands-on experience of commerce
Native in: English
Works in: German to English, French to English, English
immobilisations décomposables
French to English
Bus/Financial
Accounting
In a French company\'s financial statements
In the section of the notes to the accounts entitled "Regles et methodes compatables"
Les décisions suivantes ont été prises au niveau de la présentation des comptes annuels :
- immobilisations décomposables : l'entreprise n'a pas été en mesure de définir les immobilisations décomposables ou la décomposition de celles-ci ne présente pas d'impact significatif.
Thank you for your help
Les décisions suivantes ont été prises au niveau de la présentation des comptes annuels :
- immobilisations décomposables : l'entreprise n'a pas été en mesure de définir les immobilisations décomposables ou la décomposition de celles-ci ne présente pas d'impact significatif.
Thank you for your help
Proposed translations
(English)
Change log
Jan 20, 2016 07:56: Adrian MM. (X) Created KOG entry
Proposed translations
+2
3 hrs
Selected
subclassifiable or itemisable fixed assets
I doubt, as in an answer in the first example sentence, that these are 'composit' - rarther, as UK accountants are wont to label, (sub-) classifiable for accounting and book-keeping purposes
Example sentence:
Assets under capital leases are separately disclosed. ... expected to require the use of existing resources properly classifiable as current assets
The change in the fair value of biological assets that affected ...... cost exceeds the Group's share of the fair value of the itemisable net assets
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
28 mins
fixed assets that can be subdivided
www.mdlf.org.ps/files/docs/fixed_asset_manual_en.pdf
INITIAL CAPITALIZATION OF FIXED ASSETS . ..... systems. The fixed asset system is a subsystem of the entity accounting system and can be subdivided ....
https://books.google.co.uk/books?isbn=1844801977
Debra Adams - 2006 - Business & Economics
The items that the company owns are referred to as assets and these can be subdivided into those that are long term or fixed in nature and those that are current.
INITIAL CAPITALIZATION OF FIXED ASSETS . ..... systems. The fixed asset system is a subsystem of the entity accounting system and can be subdivided ....
https://books.google.co.uk/books?isbn=1844801977
Debra Adams - 2006 - Business & Economics
The items that the company owns are referred to as assets and these can be subdivided into those that are long term or fixed in nature and those that are current.
6 hrs
Francois Boye
United States
United States
Native in French
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
150
fixed asset class with subclasses
the fixed assets are divided into classes and some classes comprise subclasses
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Note added at 6 hrs (2016-01-06 15:20:20 GMT)
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Erratum: CLASSES instead of class
http://accounting-financial-tax.com/2008/10/classification-o...
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Note added at 6 hrs (2016-01-06 15:20:20 GMT)
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Erratum: CLASSES instead of class
http://accounting-financial-tax.com/2008/10/classification-o...
+1
1 day 19 hrs
non-current assets depreciable by components
For purposes of depreciation, the relevant IFRS *requires* many long-term assets to be disaggregated into components with differing useful lives. For obvious reasons, the standards-setters avoid the English verb "decompose", but "components" is indeed the noun and concept to be used (not classifying or subdividing).
Discussion
See below my French and English sources on this term:
https://www.pcg.fr/recueil-1214200-plan-comptable-ss-sec-2-c...
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/pro...