Glossary entry (derived from question below)
Bosnian term or phrase:
sticanje (otu�enja) udjela u podru�nicama
English translation:
acquisition/disposal of interest in subsidiaries
Added to glossary by
Mihailolja
Dec 3, 2005 22:30
18 yrs ago
8 viewers *
Bosnian term
United Kingdom
Путін хуйло = Putler is a dickhead
Native in: English (Variant: British) 
, Ukrainian
Works in: Ukrainian to English, Croatian to English, Bosnian to English, and 10 more.
sticanje (otuđenja) udjela u podrunicama
Bosnian to English
Bus/Financial
Economics
company audit/cash-flow reports
Its a poor source pdf which I have but I think the last word is spelt correct.
ideas?
ideas?
Proposed translations
(English)
| 5 +3 | acquisition/disposal of interest in subsidiaries |
Miomira Brankovic
|
Proposed translations
+3
3 hrs
Miomira Brankovic
Serbia
Serbia
Specializes in field
Serbia
Economist, 35 yrs in Econ./Finance/Law
Native in: Serbian
Works in: English to Serbian, Serbian to English, Serbo-Croat to English, and 3 more.
Related KudoZ points
:
8
Bosnian term (edited):
sticanje (otu�enje) udjela u podru�nicama
Selected
acquisition/disposal of interest in subsidiaries
"Also, as a result of an amendment of IAS 27 by IFRS 5 in March 2004, there is no exception for a subsidiary for which control is intended to be temporary because the subsidiary is acquired and held exclusively with a view to its subsequent disposal in the near future."
http://www.iasplus.com/standard/ias27.htm
"The benchmark treatment, also known as the parent company approach, requires that acquired subsidiaries' identifiable assets and liabilities are initially recorded in the consolidated financial statements at fair value to the extent of the parent's interest, and the minority's interest is initially recorded at pre-acquisition book value."
http://www.pwcglobal.com/Extweb/service.nsf/0/E491FD1C15F214...
Interest
a) A right, claim, or legal share: an interest in the new company.
b) Something in which such a right, claim, or share is held: has interests overseas.
c) A person or group of persons holding such a right, claim, or share: a petroleum interest.
http://www.answers.com/interest&r=67
http://www.iasplus.com/standard/ias27.htm
"The benchmark treatment, also known as the parent company approach, requires that acquired subsidiaries' identifiable assets and liabilities are initially recorded in the consolidated financial statements at fair value to the extent of the parent's interest, and the minority's interest is initially recorded at pre-acquisition book value."
http://www.pwcglobal.com/Extweb/service.nsf/0/E491FD1C15F214...
Interest
a) A right, claim, or legal share: an interest in the new company.
b) Something in which such a right, claim, or share is held: has interests overseas.
c) A person or group of persons holding such a right, claim, or share: a petroleum interest.
http://www.answers.com/interest&r=67
4 KudoZ points awarded for this answer.
Comment: "Hvala svima na pomoć! Hvala Miomira."
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