Glossary entry

English term or phrase:

contract asset

Croatian translation:

ugovorna potraživanja

Added to glossary by Sunflowereen
Jul 23, 2008 11:57
15 yrs ago
13 viewers *
English term

contract asset

English to Croatian Bus/Financial Accounting Contracts
It is an issue of IASB update, the whole document can be found on tih URL:
http://209.85.135.104/search?q=cache:misbFHVefo4J:www.iasb.o...
"why the Board and the FASB propose basing their revenue
recognition model on the asset or liability arising from the
rights and obligations in the contract with a customer (i.e.
the contract asset or contract liability); "

Thank you for your help.
Change log

Jul 25, 2008 01:10: Sunflowereen Created KOG entry

Jul 25, 2008 08:27: Kristina Kolic changed "Field" from "Law/Patents" to "Bus/Financial" , "Field (specific)" from "Law: Contract(s)" to "Accounting"

Discussion

Sunflowereen (asker) Jul 23, 2008:
Mogući prevod Ugovorna sredstva?

Proposed translations

+4
4 hrs
Selected

potraživanje /sredstava, imovine/ na temlju ugovora

Ja bih rekla da se u ovom slučaju riječ asset odnosi na potražnu stavku koja se inače knjiži u aktivi bilance,
Example sentence:

A contract can be either an asset or a liability of the entity, depending on the remaining rights and obligations in the contract. A contract would be an asset

Peer comment(s):

agree Dubravka Hrastovec
2 hrs
Hvala!
agree Kristina Kolic : tako stoji i u primjeru kojeg je navela Sunflowereen "the asset or liability arising from the rights and obligations in the contract with a customer"
2 hrs
Hvala!
agree Natasa Djurovic
2 hrs
Hvala!
agree Larisa Djuvelek-Ruggiero (X)
2 days 20 hrs
Hvala!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Hvala mnogo. Na kraju sam stavila ugovorna potraživanja i ugovorne obveze jer mi se tako najbolje uklapalo, a i našla sam primjere na netu koji pokazuju korištenje ove sintagme."
4 hrs

sredstva ugovora

u principu su assets and liabilities aktiva i pasiva, no u ovom kontekstu ugovora, to su sredstva ugovora.
Something went wrong...
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