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is (not) dealt with in the specific accounting treatments

Russian translation: см. ниже

15:53 Jan 18, 2022
English to Russian translations [PRO]
Bus/Financial - Accounting
English term or phrase: is (not) dealt with in the specific accounting treatments
Из договора купли-продажи акций, раздел Post-closing Financial Adjustments:

In preparing the Closing Statement:

(a) the items and amounts to be included in the calculation of Debt, Cash and Working Capital for the purposes of the Closing Statement shall be identified by applying the relevant definition in Schedule XXX;

(b) in applying each such definition and the provisions of Part A of this Schedule XXX and determining which items and amounts are to be included in the Closing Statement, if and to the extent that the treatment or characterisation of the relevant item or amount or type or category of item or amount:

(i) is dealt with in the specific accounting treatments set out in Schedule XXX (the Specific Accounting Treatments), the relevant Specific Accounting Treatment(s) shall apply;

(ii) is not dealt with in the Specific Accounting Treatments but is dealt with in the accounting principles, policies, treatments, practices and categorisations that were used in the preparation of the Last Accounts (the Accounting Principles), the applicable Accounting Principle(s) shall apply; and

(iii) is not dealt with in either the Specific Accounting Treatments or the Accounting Principles, [RAS] shall apply.
responder
Russian Federation
Local time: 20:27
Russian translation:см. ниже
Explanation:
содержится / не содержится в специальных инструкциях/требованиях по отражению отдельных позиций в финансовой отчетности

если требования к отражению или определению конкретной позиции или статьи содержатся в этих особых Specific Accounting Treatments, должны применяться особые требования

где ж Вы такое берете
Selected response from:

Vladimir Alekseev, MCIL
Grading comment
Спасибо, Владимир!
4 KudoZ points were awarded for this answer



Summary of answers provided
4см. ниже
Vladimir Alekseev, MCIL
3(не) рассматривается в конкретных методах учета
Lesia Kutsenko
3относится к особым случаям учета (изложенным в Приложении Особый порядок учета)
Tatyana Peruzzi


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
см. ниже


Explanation:
содержится / не содержится в специальных инструкциях/требованиях по отражению отдельных позиций в финансовой отчетности

если требования к отражению или определению конкретной позиции или статьи содержатся в этих особых Specific Accounting Treatments, должны применяться особые требования

где ж Вы такое берете

Vladimir Alekseev, MCIL
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 44
Grading comment
Спасибо, Владимир!
Notes to answerer
Asker: Вот так бывает, Владимир. Предыдущий текст был нормальный, а потом как будто роботом составленный...

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13 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
(не) рассматривается в конкретных методах учета


Explanation:


Lesia Kutsenko
Canada
Local time: 13:27
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
относится к особым случаям учета (изложенным в Приложении Особый порядок учета)


Explanation:
...если соответствующая позиция, сумма, тип или категория позиций или сумм:
- относится к особым случаям учета, изложенным в Приложении ХХХ (Особый порядок учета) ...
- не относится к особым случаям учета ...


Tatyana Peruzzi
France
Local time: 19:27
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 16
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