Glossary entry

Italian term or phrase:

continuità aziendale

English translation:

[principle of] going concern

Added to glossary by Silvia Casale
May 7, 2007 15:15
17 yrs ago
52 viewers *
Italian term

continuità aziendale

Italian to English Bus/Financial Finance (general) notes to the balance sheet
Ecco il paragrafo:
valutare le singole voci secondo prudenza e in previsione di una normale continuità aziendale, rappresentando l’effettiva funzione economica degli elementi dell’attivo o passivo considerati

Va tradotto letteralmente o continuità aziendale ha un senso più profondo e si può dire in qualche modo carino?

Grazie!
Proposed translations (English)
4 +2 [principle of] going concern
Change log

May 7, 2007 16:05: Silvia Casale changed "Edited KOG entry" from "<a href="/profile/669038">Silvia Casale's</a> old entry - "continuità aziendale"" to ""[principle of] going concern""

Proposed translations

+2
4 mins
Selected

[principle of] going concern

Key accounting principle....value of assets in context of a going concern (that is, a business activity expected to continue for the foreseeable future)

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Note added at 6 mins (2007-05-07 15:22:32 GMT)
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The Going Concern Concept

The going concern concept is all about the assumption that the business will continue into the foreseeable future. At first glance, this may be considered mundane, however it is important that the going concern status of the business be extremely clear. Where it is known that the business will not continue to operate it should be clearly stated as well. For a business that is not a going concern, the value of the assets will be determined differently than for a going concern. This will therefore affect any analytical review of the accounts.

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Note added at 25 mins (2007-05-07 15:41:21 GMT)
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Non direi ;-)

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Note added at 31 mins (2007-05-07 15:47:41 GMT)
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http://www.libriprofessionali.it/it/schedaprodotto.asp?codic...

Capitolo Quarto
IL «GOING CONCERN»: ANALISI DELLA CONTINUITÀ AZIENDALE

4.1 Il goingconcern e la continuità aziendale

prova a mettere "going concern" + "continuità aziendale" in google
Note from asker:
Thank you very much! Per fortuna sono molto intuitiva sento "a pelle" se una cosa proprio non va.. Così evito di fare guai.. tipo questo!
Grazie davvero Paul e.. a anche a Jim e Peter!
Peer comment(s):

agree James (Jim) Davis
33 mins
agree Peter Cox
34 mins
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4 KudoZ points awarded for this answer. Comment: "Fatto!"
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