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Variable consideration

Arabic translation: المقابل المتغير

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Variable consideration
Arabic translation:المقابل المتغير
Entered by: Amany Zakaria

08:16 Aug 17, 2023
English to Arabic translations [PRO]
Bus/Financial - Business/Commerce (general)
English term or phrase: Variable consideration
Variable consideration
If the consideration in a contract includes a variable amount, the Branch estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer.
The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognized will not occur when the associated uncertainty with the variable consideration is subsequently resolved.
Amany Zakaria
Egypt
Local time: 07:50
المقابل المتغير
Explanation:

https://rb.gy/qf74f


Selected response from:

Motaz Fahmy
Egypt
Local time: 07:50
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4قيمة تعويضية متغيرة / عوض متغير
hassan zekry
4المقابل المتغير
Motaz Fahmy
3اعتبار متغير
Inas Albaba


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
variable consideration
قيمة تعويضية متغيرة / عوض متغير


Explanation:
.

hassan zekry
Local time: 07:50
Specializes in field
Native speaker of: Native in ArabicArabic
PRO pts in category: 386
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
المقابل المتغير


Explanation:

https://rb.gy/qf74f




Motaz Fahmy
Egypt
Local time: 07:50
Specializes in field
Native speaker of: Native in ArabicArabic
PRO pts in category: 104
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
اعتبار متغير


Explanation:
من خلال ما وجدته هنا https://www.iascasociety.org/News.aspx?group_key=key_news&id...
فهي تترجم إلى عوض متغير كما ذكر الزميل، لكن عندما بحثت عن معناها في سياقات مختلفة وجدت أنها ليست فقط تعويض.
وحسب المثال المطروح في السؤال فإن consideration هنا هي المبلغ المدفوع لثمن البضاعة أو ونقلها، وهذا المبلغ غير ثابت.
في هذه الجملة المقتبسة من رابط أدرجته في الأسفل تعني حصة من سعر الصفقة:
variable consideration refers to the portion of the transaction price that depends on uncertain future events, such as performance obligations, warranties, discounts, and other incentives that may affect the final payment received by the seller.
لذا قد يكون مصطلح اعتبار متغير أشمل .
والله أعلم



    https://www.linkedin.com/pulse/ifrs-15-variable-consideration-constraint-zac-chia-1c/
Inas Albaba
Jordan
Local time: 07:50
Native speaker of: Native in ArabicArabic
PRO pts in category: 12
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