Nov 19, 2019 13:10
4 yrs ago
5 viewers *
English term
Departure from IFRS Accounting Standards
English to Turkish
Bus/Financial
Accounting
Merhaba,
Elimdeki metinde "Departure from IFRS occurs when [...]" şeklinde bir cümle var. Bu konuda aşağıda paylaştığım bir açıklama da buldum; ancak işin içinden çıkamadım.
Departure from accounting standards
In very rare circumstances, an entity may need to produce financial reports which do not comply with a specific accounting standard, if compliance with the standard would be so misleading they do not provide useful information to users, and the financial statements would no longer be fairly presented.
Under these circumstances, an entity may depart from the requirements of an International Financial Reporting Standard, but it must disclose:
that management has concluded that the financial statements present fairly the entity’s financial position, financial performance and cash flows;
that it has complied with applicable standards and Interpretations, except that it has departed from a particular requirement to achieve a fair presentation;
the title of the standard or Interpretation from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be misleading, and the treatment adopted; and
for each period presented, the financial effect of the departure on each item in the financial statements that would have been reported in complying with the requirement.
Elimdeki metinde "Departure from IFRS occurs when [...]" şeklinde bir cümle var. Bu konuda aşağıda paylaştığım bir açıklama da buldum; ancak işin içinden çıkamadım.
Departure from accounting standards
In very rare circumstances, an entity may need to produce financial reports which do not comply with a specific accounting standard, if compliance with the standard would be so misleading they do not provide useful information to users, and the financial statements would no longer be fairly presented.
Under these circumstances, an entity may depart from the requirements of an International Financial Reporting Standard, but it must disclose:
that management has concluded that the financial statements present fairly the entity’s financial position, financial performance and cash flows;
that it has complied with applicable standards and Interpretations, except that it has departed from a particular requirement to achieve a fair presentation;
the title of the standard or Interpretation from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be misleading, and the treatment adopted; and
for each period presented, the financial effect of the departure on each item in the financial statements that would have been reported in complying with the requirement.
Proposed translations
(Turkish)
5 +2 | UFRS muhasebe standartlarının dışına çıkma | Selda Doğan |
5 +2 | ufrs muhasebe standartlarından sapma | Tijen Kalfaoglu |
4 | IFRS standartlarının dışına çıkma | Zeki Güler |
Proposed translations
+2
27 mins
Selected
UFRS muhasebe standartlarının dışına çıkma
IFRS, Türkçe'de UFRS (Uluslararası Finansal Raporlama Standartları) olarak kullanılır.
"departure from" ise "dışına çıkma" yani bazı özel durumlarda bu standartlar yerine başkalarının kullanılması anlamındadır.
"sapma" dersek bu standartların ihlali anlamını taşır.
"departure from" ise "dışına çıkma" yani bazı özel durumlarda bu standartlar yerine başkalarının kullanılması anlamındadır.
"sapma" dersek bu standartların ihlali anlamını taşır.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
4 mins
IFRS standartlarının dışına çıkma
uluslararası finansal raporlama standartlarının (koyduğu ilke veya kuralların) dışına çıkma, sözkonusu kurallardan sapma
+2
5 mins
ufrs muhasebe standartlarından sapma
Departure için önereceğim karşılık sapma.
Peer comment(s):
agree |
Pinar Celik
35 mins
|
Teşekkür ederim :)
|
|
agree |
Baran Keki
2 hrs
|
Teşekkür ederim :)
|
Something went wrong...