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reporting unit

Spanish translation: unidad informante

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:reporting unit
Spanish translation:unidad informante
Entered by: Marga Dorao

11:44 Mar 15, 2006
English to Spanish translations [PRO]
Bus/Financial - Accounting / Financial Statements
English term or phrase: reporting unit
Goodwill and Other Intangible Assets

Goodwill

SFAS No. 142, “Goodwill and Other Intangible Assets” (“SFAS 142”), requires that goodwill not be periodically amortized, but rather be tested for impairment at the reporting unit level on an annual basis. Goodwill must be evaluated for impairment between these annual tests if events or changes in circumstances indicate that goodwill might be impaired. The Company has identified its reporting units as the operating units one level below its reportable segments.
César Cornejo Fuster
Local time: 06:55
unidad informante
Explanation:
International Monetary Fund-Washington 1982-
Suerte!
Selected response from:

Marga Dorao
Local time: 00:55
Grading comment
Gracias
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1unidad informante
Marga Dorao
4 +1unidad reportable/segmento operativo
marybro
4unidad de notificación
albar


  

Answers


1 min   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
unidad informante


Explanation:
International Monetary Fund-Washington 1982-
Suerte!

Marga Dorao
Local time: 00:55
Native speaker of: Spanish
PRO pts in category: 4
Grading comment
Gracias

Peer comments on this answer (and responses from the answerer)
agree  hecdan (X)
2 hrs
  -> gracias hecdan!!
Login to enter a peer comment (or grade)

36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
unidad reportable/segmento operativo


Explanation:
IMCP Instituto Mexicano de Contadores Públicos
México / Normas Internacionales/ Estados Unidos

(Boletín C-15) / (IAS – 36/38)/ (FAS 144/142)

Unidad Generadora de Efectivo / Unidad Generadora de Efectivo
Grupo de Activos (Unidad Generadora de Efectivo) / Unidad Reportable



Nota: El crédito mercantil sólo debe ser evaluado si el grupo de activos es o incluye una Unidad Reportable.


Al evaluar el crédito mercantil bajo FAS 142 hay que considerar la definición de unidad reportable, que constituye un segmento operativo o un nivel inferior de dicho segmento (componente). Un componente de un segmento operativo es una unidad reportable si éste constituye un negocio por el cual se disponga de información financiera y exista un órgano de administración específica que revise los resultados de operación de dicho componente.

http://portal.imcp.org.mx/content/view/809/199/

marybro
Local time: 00:55
Specializes in field
Native speaker of: English
PRO pts in category: 67

Peer comments on this answer (and responses from the answerer)
agree  Hebe Martorella
40 mins
  -> Gracias, Hebe!
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
unidad de notificación


Explanation:
report: notificar

albar
Local time: 06:55
Native speaker of: Native in SpanishSpanish
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