contratti di scambio a prestazioni istantanee
English translation: contract subject to single performance obligation.
| 04:42 Dec 15, 2017 |
| Italian to English translations [PRO] Bus/Financial - Finance (general) | |||||
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|  Selected response from: kmaciel Italy Local time: 05:05 | ||||
Grading comment
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| 4 | contract subject to single performance obligation. |
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| Summary of reference entries provided | |||
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| opposite of contratto di durata |
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| Discussion entries: 2 | |
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Answers
18 days confidence: 
contract subject to single performance obligation. Explanation: or language to such effect... see: reference below: "If an entity promises to transfer more than one good or service, the entity shall account for each promised good or service as a separate performance obligation only if it is distinct. If a good or service is not distinct, an entity shall combine that good or service with other promised goods or services until the entity identifies a bundle of goods or services that is distinct. In some cases, that would result in an entity accounting for all the goods or services promised in the contract as a single performance obligation." https://sites.google.com/site/deloittesubramanian/automotive-industry/identifying-performance-obligations |
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Reference comments
1 day 3 hrs |
| Reference: opposite of contratto di durata Reference information: a contract "a prestazioni istantanee" is the opposite of a "contratto di durata" according to Italian law https://it.wikipedia.org/wiki/Contratto_di_durata "I contratti di durata sono contratti le cui prestazioni contrattuali si sviluppano nel tempo; sono distinguibili in contratti ad esecuzione periodica (nei quali le prestazioni vengono eseguite a intervalli periodici) e contratti ad esecuzione continuata (nei quali le prestazioni si realizzano in modo permanente e non frazionato)" e.g. the contract to supply goods is a "contratto di durata" (this is called contratto di somministrazione) here: https://books.google.it/books?id=5MZiBAAAQBAJ&pg=PT137&lpg=P... "contratto a esecuzione istantanea o meglio a prestazione unitaria" |
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