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Serbian translation: metod ud(j)ela

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:equity method of accounting
Serbian translation:metod ud(j)ela
Entered by: Sherefedin MUSTAFA

20:28 Dec 12, 2005
English to Serbian translations [PRO]
Bus/Financial - Accounting / Consolidation
English term or phrase: equity method of accounting
Investments in associates are accounted for by the equity method of accounting and are initially recognised at cost.
Tijana Zikic
Serbia
Local time: 13:30
metod ud(j)ela
Explanation:
Investments in associates are accounted for by the equity method of accounting.
http://www.pliva.com/newsattach/1281/FS_2004_HRK_Eng.pdf

Ulaganja u pridružena društva iskazuju se prema metodi udjela.
http://www.pliva.com/newsattach/1283/FS_2004_HRK_Cro.pdf
Selected response from:

Sherefedin MUSTAFA
Netherlands
Local time: 13:30
Grading comment
Hvala puno,
iskoristila sam slican termin
metod ucesca jer sam to nasla na sajtu ministarstva finansija ali mislim da je to isto
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3metod akcijskog kapitala
Tanja Abramovic (X)
4 +2metod ud(j)ela
Sherefedin MUSTAFA
5metod učešća
Miomira Brankovic


Discussion entries: 1





  

Answers


47 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
metod ud(j)ela


Explanation:
Investments in associates are accounted for by the equity method of accounting.
http://www.pliva.com/newsattach/1281/FS_2004_HRK_Eng.pdf

Ulaganja u pridružena društva iskazuju se prema metodi udjela.
http://www.pliva.com/newsattach/1283/FS_2004_HRK_Cro.pdf


Sherefedin MUSTAFA
Netherlands
Local time: 13:30
Works in field
Native speaker of: Native in AlbanianAlbanian, Native in MacedonianMacedonian
PRO pts in category: 4
Grading comment
Hvala puno,
iskoristila sam slican termin
metod ucesca jer sam to nasla na sajtu ministarstva finansija ali mislim da je to isto

Peer comments on this answer (and responses from the answerer)
agree  Alma Ahmetovic
21 hrs
  -> Hvala.
agree  Diana Golubova
31 days
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
metod učešća


Explanation:
Definicija iz Medjunarodnog računovodstvenog standarda 28 na engleskom i srpskom jeziku.
Equity method: A method of accounting by which an equity investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the net profit or loss of the associate (investee).
http://www.iasplus.com/standard/ias28.htm
Metod učešća je računovodstveni metod po kojem se ulaganje prvo iskazuje po nabavnoj vrednosti, a zatim se prilagođava promenama na investitorovom udelu u neto imovini korisnika ulaganja. http://www.mfin.sr.gov.yu/html/modules.php?op=modload&name=S...


Miomira Brankovic
Serbia
Local time: 13:30
Specializes in field
Native speaker of: Serbian
PRO pts in category: 4
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +3
metod akcijskog kapitala


Explanation:
Ovo su resenja koja nudi "Recnik racunovodstva" Branka Z. Ljutica i Jasminke D. Bosnjak, Panda Graf, Beograd, 1995.

equity metod - metod akcijskog kapitala 1. Metod knjizenja koji se koristi kad je investicija jedne korporacije u drugu dovoljno velika da utice na poslovnu politiku korporacije korisnika investicije. Investitor radije kao investicioni dohodak priznaje svoj proporcionalni udeo u neto dohotku korisnika investicije, nego da dohotkom smatra isplacene dividende. 2. Metod racunovodstvenog prikazivanja investicija odrzavanjem njihove knjigovodstvene vrednosti na iznosu jednakom knjigovodstvenoj vrednosti evidentiranoj u knjigama kompanije u koju su sredstva investirana.

Tanja Abramovic (X)
Specializes in field
Native speaker of: Native in SerbianSerbian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  mita
1 hr
  -> Hvala.
agree  Jelena Bubalo
2 hrs
  -> Hvala.
agree  Alma Ahmetovic
13 hrs
  -> Hvala.
Login to enter a peer comment (or grade)



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