May 18, 2011 15:37
13 yrs ago
English term

recognize

English to Russian Bus/Financial Accounting IFRS
Contingencies - contingent liabilities are not recognized in the financial statements. They are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote.

не признаются? не указываются? но как тогда быть с disclosed в след. предложении?
Votes to reclassify question as PRO/non-PRO:

Non-PRO (1): Semarg

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Proposed translations

+5
4 mins
Selected

признавать

They are disclosed - информация о них раскрывается...

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Note added at 10 mins (2011-05-18 15:47:50 GMT)
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Еще на ту же тему (но на украинском, т.к. нет времени переводить): Contingent assets are not recognized in the consolidated financial statements but disclosed when an inflow of economic benefits is probable.
Умовні активи не визнаються у консолідованій фінансовій звітності, але інформація про них розкривається в примітках у тому випадку, якщо існує достатня ймовірність одержання економічної вигоди.
They are disclosed in the notes to the consolidated financial statements unless the possibility of an outflow of resources embodying economic benefits is remote.
Інформація щодо них розкривається у примітках до консолідованої фінансової звітності, за винятком тих випадків, коли ймовірність вибуття ресурсів, які втілюють економічні вигоди, є незначною.
Peer comment(s):

agree Andrei Mazurin
2 mins
Благодарю за поддержку!
agree LanaUK
17 mins
Спасибо!
agree Piotrnikitin
18 mins
Спасибо!
agree Igor Blinov
1 hr
Спасибо, Игорь!
agree Denis Shepelev
14 hrs
Спасибо, Денис!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Дякую! Між іншим, український текст дуже став у нагоді."
+1
7 mins

признать в целях учета / принять к учёту

не принимаются к учёту
disclosed - раскрытие информации, описание, информация о них приводится в ...
Peer comment(s):

agree Lena Grainger
19 hrs
Something went wrong...
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