İspanyolca: a valores históricosİngilizce translation: at historical values  KudoZ The KudoZ network provides a framework for translators ... More  |
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| SÖZLÜK GİRİŞİ (AŞAĞIDAKİ SORUDAN ALINMIŞTIR) | | İspanyolca terim veya ifade: | a valores históricos | | İngilizce çeviri: | at historical values | | Giren: | Richard Cadena |
| Seçenekler:
- Bu girişe katkıda bulun |
İspanyolca - İngilizce çeviriler [PRO]
Bus/Financial - Muhasebe | | İspanyolca terim veya ifade: a valores históricos | From a cover letter written by the accountant to the Board of Directors on a Venezuelan financial report:
"Los Balances Generales ... y los Estados de Resultados que se acompañan han sido preparados por mí
*** a valores históricos *** por instrucciones de la gerencia..." |
| | | at historical values | Açıklama:
THis has to do with inflation accounting. There are two types of accounting:
1. Historical cost accounting:
Financial accounting based on the original cost of an item IGNORING inflationary increases.
Reference: Barron's Dictionary of Accounting Terms
2. Inflation accounting:
A method of reporting that allows for the financial effects of changes in the price level. Two possible means of taking inflation into account are CONSTANT DOLLAR ACCOUNTING and CURRENT COST ACCOUNTING
Reference: Barron's Dictionary of Accounting Terms
Also check out Mexico's Boletin B-10 "Los efectos de la inflación en la información financiera" y sus cinco adecuaciones, issued by the Instituto Mexicano de Contadores Públicos, A.C.
For a good number of years, inflation accounting was mandatory in Mexico. That is changing this year.
Hope this helps.
19 years of experience translating for Mexico City based member firms of international accounting member firm networks (PwC, KPMG, Grant Thornton, etc.) and financial institutions in general
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| Seçilen karşılık:
 Richard Cadena
Meksika
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| at historical values
Açıklama:
THis has to do with inflation accounting. There are two types of accounting:
1. Historical cost accounting:
Financial accounting based on the original cost of an item IGNORING inflationary increases.
Reference: Barron's Dictionary of Accounting Terms
2. Inflation accounting:
A method of reporting that allows for the financial effects of changes in the price level. Two possible means of taking inflation into account are CONSTANT DOLLAR ACCOUNTING and CURRENT COST ACCOUNTING
Reference: Barron's Dictionary of Accounting Terms
Also check out Mexico's Boletin B-10 "Los efectos de la inflación en la información financiera" y sus cinco adecuaciones, issued by the Instituto Mexicano de Contadores Públicos, A.C.
For a good number of years, inflation accounting was mandatory in Mexico. That is changing this year.
Hope this helps.
19 years of experience translating for Mexico City based member firms of international accounting member firm networks (PwC, KPMG, Grant Thornton, etc.) and financial institutions in general
Referans: http://aicpa.org
Referans: http://imcp.org.mx
| Richard Cadena
Meksika
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Anadili: İngilizce
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