Glossary entry

French term or phrase:

la comptabilisation des dérivés au bilan et de leur variation en résultat

English translation:

recognition of derivatives in the balance sheet and of the resulting changes in profit or loss

Added to glossary by :::::::::: (X)
Jun 8, 2008 07:02
15 yrs ago
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French term

la comptabilisation des dérivés au bilan et de leur variation en résultat

French to English Bus/Financial Accounting
du coût et de la complexité de mise en œuvre, comme pour la comptabilisation et la décomptabilisation des actifs financiers ; la ventilation dettes/capitaux des passifs financiers ; la comptabilisation des dérivés au bilan et de leur variation en résultat ; la comptabilisation des impôts différés et des paiements fondés sur les actions.
Change log

Jun 8, 2008 08:44: Steffen Walter changed "Field" from "Medical" to "Bus/Financial" , "Field (specific)" from "Medical (general)" to "Accounting"

Proposed translations

+2
1 hr
Selected

recognition of derivatives in the balance sheet and of the resulting changes in profit or loss

That should more or less cover it - see example at http://www.hmrc.gov.uk/manuals/bamanual/bam21155.htm

Peer comment(s):

agree aricb : yes, or "resulting gain or loss"; "gain" is very commonly used in reference to derivatives: compare http://tinyurl.com/6s4r4v and http://tinyurl.com/573a47
6 mins
No, "gain" is not used in accounting parlance proper (note that the related term of art is "PROFIT and loss account" or, depending on the accounting standards applied, "income statement").
agree Jack Dunwell
2 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks Stef + for the changes made"
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