Glossary entry (derived from question below)
Hebrew term or phrase:
השינויים באומדנים החשבונאיים נזקפים בתקופה בה נעשה השינוי באומדן
English translation:
Changes in accounting estimates are reflected in the period in which the estimate change took place
Hebrew term
השינויים באומדנים החשבונאיים נזקפים בתקופה בה נעשה השינוי באומדן
Thanks!
| 3 +1 | Changes in accounting estimates are reflected in the period in which the estimate change took place |
Sergio Kot
|
| 3 | /accounts/ drawn up or made up |
Adrian MM.
|
Jun 28, 2021 08:55: Sergio Kot Created KOG entry
PRO (2): Sandra & Kenneth Grossman, Sergio Kot
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Proposed translations
Israel
Hebrew-English-Spanish-Yiddish-Aramaic
Native in: Hebrew (Variant: Modern / Israeli) 
, Spanish (Variants: Argentine, Standard-Spain, Rioplatense, Chilean, Latin American, Uruguayan)
Works in: Spanish to Hebrew, English to Hebrew, Hebrew to English, and 3 more.
Changes in accounting estimates are reflected in the period in which the estimate change took place
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
/accounts/ drawn up or made up
Otherwise, 'Changes in accounting estimates are recognized during the period in which the change in the carrying amount > cf. Wertansatz in DEU > occurred.'
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Note added at 14 hrs (2021-06-17 12:07:25 GMT)
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Note that accounts are prepared, drawn up or made up *to* a certain date e.g to 70 AD !
IAS - Internat. Accounting Stndard 8 : A change in accounting estimate is an adjustment of the carrying amount of an asset or liability, or related expense, resulting from reassessing the expected future benefits and obligations associated with that asset
| Got it. Thanks a lot! |
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