Glossary entry

English term or phrase:

separately identifiable components

Spanish translation:

“componentes identificables por separado” or “por separado, componentes identificables”.

Added to glossary by Domingo Trassens
Jul 28, 2012 05:26
11 yrs ago
1 viewer *
English term

separately identifiable components

English to Spanish Bus/Financial Accounting
IAS 18 does not give guidance on what it means by 'separately identifiable components', and practice diverge.
Gracias.
Change log

Aug 7, 2012 05:43: Domingo Trassens Created KOG entry

Aug 7, 2012 05:43: Domingo Trassens changed "Edited KOG entry" from "<a href="/profile/125348">Domingo Trassens's</a> old entry - "separately identifiable components"" to "" “componentes identificables por separado” or “por separado, componentes identificables”.""

Discussion

maritach (asker) Aug 7, 2012:
Mi duda era respecto al término exacto usado en español para "separately identifiable components", gracias Mercedes.
Marta Moreno Lobera Jul 29, 2012:
Véase uso del término... Se trata de la Norma Internacional de Contabilidad 18 y del término específico utilizado en español para "separately identifiable components"...

"que modifica el Reglamento (CE) no 1126/2008, por el que se adoptan ... agreement is within the scope of IAS 11 Construction Contracts or IAS 18 Revenue. .... acuerdo puede necesitar dividirse en componentes identificables de forma separada, ... Si se identificasen los componentes separados, la entidad aplicará los"

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

Proposed translations

+1
2 hrs
Selected

“componentes identificables por separado” or “por separado, componentes identificables”.


Hello,

I read your question and context. Before to re-write the expression in Spanish, I will make a short analysis of the 3 terms:

English term: “separately” (adverb) = in Spanish: “por separado”
English term: “identifiable” (adjective) = in Spanish: “identificable”
English term: “component/s” (noun) = in Spanish: “componente/s”

Translation of “separately identifiable components” to Spanish:
1) “componentes identificables por separado”
2) or “por separado, componentes identificables”.

Regards

Domingo


--------------------------------------------------
Note added at 3 hrs (2012-07-28 08:29:39 GMT)
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VERY IMPORTANT! I would like to remark that my translation is according to the context that you give.

Probably, if you need more precision, you have to introduce all the context where you found this expression. Why?

Because “separately” is an adverb and normally in English like in Spanish, the adverbs modify verbs and in other cases they also can modify pronouns and other parts of the sentence, but to plug well an adverb, we need to know the complete sentence.

In the case of “identifiable components”, the translation is easy because “components” is the noun of this expression and “identifiable” is the adjective that qualify the noun.

In Spanish, if the noun is in plural like in this case, “components (componentes)”, the adjective is also in plural “identifiable (identificable)”.

As I said before, in the case of an adverb the translation depends of the sentence where it is located.

About “separately” is an adverb related with the family of the following terms:
- “separate (verb),
- separability (noun),
- separable (adjective),
- separably (another adverb),
- separateness (noun),
- separation (noun),
- separative (adjective),
- separator (noun)”.

All these terms including “separately” come from the verb “separate” that means: “to set or keep apart” or “disunite”.

Ther roots of the English verb “separate” and the Spanish “separar” are the same. They are Latin roots. And the “separately” translated to Spanish is “por separado”, an expression that use the preposition “por” and the Past Participe of the verb “separar” that is “separado”.

I hope this analysis helps you in your work.

Regards

Domingo
Peer comment(s):

agree Marta Moreno Lobera : "componentes identificables por separado" Véase entrada en el foro. ¡Saludos!
1 day 11 hrs
Mercedes: Aprecio mucho tu opinión. Muchas gracias! Domingo
Something went wrong...
3 KudoZ points awarded for this answer. Comment: "Muchas gracias."
+2
9 hrs

componentes / elementos con identificación propia

suerte.
Peer comment(s):

agree Analia Cassano
1 hr
Gracias, Analia.
agree María Eugenia Wachtendorff
21 hrs
Gracias, María.
Something went wrong...
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