recognised gains and lossess
Spanish translation: Estado de ganancias y pérdidas reconocidas
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 15:31 Dec 8, 2008 |
| English to Spanish translations [PRO] Bus/Financial - Finance (general) / Annual Report | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: Liliana Galiano Argentina Local time: 05:29 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 4 +1 | PYG: Estado de Perdidas y Ganancias |
| ||
| 4 +1 | Estado de ganancias y pérdidas (totales del ejercicio) |
|
| Summary of reference entries provided | |||
|---|---|---|---|
| Ganancias y pérdidas patrimoniales para activos intangibles (STRGL) |
| ||
| STRGL vs. P & L Statement |
|
| Discussion entries: 4 | |
|---|---|
Answers
20 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1PYG: Estado de Perdidas y Ganancias Explanation: ; ) sin el "reconocimiento" |
| |
| Login to enter a peer comment (or grade) | ||
20 mins confidence: peer agreement (net): +1
peer agreement (net): +1Estado de ganancias y pérdidas (totales del ejercicio) Explanation: Creo que es esto, normalmente se le llama Estado de Ganancias y Pérdidas. -------------------------------------------------- Note added at 2 hrs (2008-12-08 17:51:57 GMT) -------------------------------------------------- Estado de Ganancias y Pérdidas totales y reconocidas del Ejercicio, se diferencia del Estado de Ganancias y Perdidas. Quizá la diferencia sea que hay pérdidas y ganancias que tienen lugar durante un ejercicio y por otro lado, en este tu caso, serían esas pérdidas y ganancias más otras que si bien no tuvieron lugar durante el ejercicio, recaen sobre el ejercicio actual de todos modos. |
| |
Grading comment
| ||
| Login to enter a peer comment (or grade) | ||
Reference comments
26 mins |
| Reference: Ganancias y pérdidas patrimoniales para activos intangibles (STRGL) Reference information: Ganancias y pérdidas patrimoniales para activos intangibles. Statement of total recognised gains and losses - [ Traducir esta página ] The statement of total recognised gains and losses (STRGL) gives investors a summary of a company's gains and losses regardless of whether or not they were ... moneyterms.co.uk/statement_gains_losses/ - Páginas similares http://www.ief.es/Publicaciones/FiscInternac/Opiniones/CT124... ***** Antes de Finance Act. 2004 se reconocían las ganancias tomadas de reservas para las relaciones de préstamos y los contratos derivativos y para activos intangibles (statement of total recognised gains and losses (STRGL), párrafo 134, Schedule 29 de Finance Act de 2002. ********* En las Normas Internacionales de Contabilidad el principal estado en que las ganancias y perdidas patrimoniales son reconocidas como «ingresos» (income statement). Tal estado de ingresos puede ser incluido en «las provisiones» (sweep up) en la sección 85 B (1) (c) de Finance Act 1996, párrafo 17B (1) (c) Schedule 26 de Finance Act 2002 y párrafo 134 (a0 Schedule 29 de Finance Act 2002, pero para poner las Normas Internacionales de Contabilidad en el mismo nivel que las GAAP a los siguientes perrazos hay que añadir la referencia (ingresos de estado). El hecho imponible del Impuesto sobre Sociedades Británico (The Corporation Tax) está formado por las rentas y las ganancias y perdidas patrimoniales derivadas de la actividad económica de las sociedades residentes en Reino Unido y no residentes con establecimiento permanente, siendo indiferente el lugar de producción de dichas rentas y ganancias. Se permite la deducción de determinados gastos y amortizaciones. http://www.actuaries.org/EVENTS/congresses/Cancun/ica2002_su... http://www.gabilos.com/cursos/curso_de_contabilidad/5_la_cue... La Cuenta de Pérdidas y Ganancias La cuenta de pérdidas y ganancias. Normas sobre la formación de la cuenta de pérdidas y ganancias. Modelos de formulación de cuentas anuales. La Cuenta de Pérdidas y Ganancias. Modelos de formulación de cuentas anuales. Cuenta de pérdidas y ganancias simplificada. |
| |
| Login to enter a peer comment (or grade) | ||
28 mins |
| Reference: STRGL vs. P & L Statement Reference information: Statement of total recognised gains and losses The statement of total recognised gains and losses (STRGL) gives investors a summary of a company's gains and losses regardless of whether or not they were shown in the P & L or the balance sheet. The STRGL is a primary statement, and should be given the same prominence as the P & L, the balance sheet and the cashflow. It is given this prominence in published accounts, but investors rarely pay much attention The starting point of the statement of total recognised gains and losses is the profit for the year (profit after tax, before the payment of dividends) and this is followed by other gains and losses — changes in the value of items shown on the balance sheet. The statement of total recognised gains and losses will typically look something like this: Profit for the financial year 200 Revaluation of property (unrealised) 20 220 Currency translation differences (50) Total recognised gains (losses) for the year 170 Prior year adjustment (20) Total gains and losses recognised since the last year 150 The prior year adjustment is a change in profit in the previous year due either to an error or (more likely) a change in accounting policy (to bring reporting in line with current accounting standards). This prior year adjustment should include the cumulative effect over all prior years. The gains and losses made for the period do not completely explain all changes in shareholders' equity. This is because shareholders funds are also changed by share buybacks, new issues and dividends. A reconciliation should be provided that will look something like this Total recognised gains for the year 150 Dividend (50) New share capital 200 Net addition to shareholders funds 300 The STRGL helps prevent an important class of manipulations of accounts. By requiring that all changes to the balance sheet are shown, it highlights any attempt to move losses to the balance sheet without passing them through the P & L. It may not provide as much material for analysis as the other primary statements, but it should still be looked at. Reference: http://moneyterms.co.uk/statement_gains_losses/ Reference: http://moneyterms.co.uk/profit_and_loss/ |
| |
| Login to enter a peer comment (or grade) | ||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations