Nov 15, 2022 16:58
1 yr ago
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Romanian term

venituri din ajustarea deprecierilor pentru creanțe

Romanian to English Other Accounting
Defalcarea sumei reprezentand venituri din ajustarea deprecierilor pentru creante, cont contabil 7814, in venituri impozabile si neimpozabile a fost efectuata pe baza calculului matematic.

Am găsit în Planul de conturi
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49 Ajustări pentru deprecierea creanţelor
TRADUS PRIN
49 Provisions for doubtful debts

Nu sunt sigură. Mulțumesc.

Proposed translations

+1
4 hrs
Selected

income/revenue from the adjustment of impairment loss on debt

'Depreciere' se traduce ca si impairment (loss), 'creanta' este 'debt'.

''An impairment loss is a recognized reduction in the carrying amount of an asset that is triggered by a decline in its fair value. ''

''Impairment Adjustment means, for any period, impairment loss as determined in accordance with the Financial Accounting Standards Board Statement of Financial Accounting Standards No. 144.''

I'm not an accountant so I'm not fully aware of the exact terminology, but from my research this seems to be the best translation in English.
Example sentence:

An impairment loss is recognized in earnings through a direct write down of the AFS debt security to its fair value if the entity intends to sell the security or if it is more likely than not that they will be required to sell the debt security before rec

Note from asker:
Mulțumesc!
Peer comment(s):

agree Mihaela C N Plamadeala
2 hrs
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4 KudoZ points awarded for this answer. Comment: "mulțumesc"
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