Glossary entry (derived from question below)
Spanish term or phrase:
Resultado por deterioro
English translation:
gain or loss on impairment
Added to glossary by
Begoña García Soler
May 30, 2008 08:10
16 yrs ago
10 viewers *
Spanish term
Resultado por deterioro
Spanish to English
Bus/Financial
Accounting
Informe anual de cuentas de una sociedad
Me aparece esta frase así en un informe de cuentas y no encuentro ninguna equivalencia en castellano.
Muchas gracias por adelantado
Muchas gracias por adelantado
Proposed translations
(English)
| 5 | gain or loss on impairment |
Richard Cadena
|
| 5 +3 | impairment loss |
Marian Greenfield
|
Proposed translations
19 mins
Selected
gain or loss on impairment
Avoid using the word "result" in these cases in English.
Other examples are:
Resultado por posición monetaria
gain or loss on monetary position
Resultado por tenencia de activos no monetarios
Gain or loss on holding nonmonetary assets
Resultados por operaciones con valores realizables
Gain or loss on marketable securities transaction
Resultados por fusión
Gain or loss on merger
Con lo anterior, trato de establecer un patrón. Esta terminología es meramente contabilidad
19 years of experience of working with CPA firms in Mexico City
Other examples are:
Resultado por posición monetaria
gain or loss on monetary position
Resultado por tenencia de activos no monetarios
Gain or loss on holding nonmonetary assets
Resultados por operaciones con valores realizables
Gain or loss on marketable securities transaction
Resultados por fusión
Gain or loss on merger
Con lo anterior, trato de establecer un patrón. Esta terminología es meramente contabilidad
19 years of experience of working with CPA firms in Mexico City
Reference:
4 KudoZ points awarded for this answer.
Comment: "Sí, gracias me quedé con esta."
+3
36 mins
Marian Greenfield
Native in English
Specializes in field
Over 30 years in financial translation
Native in: English 
Works in: Spanish to English, Portuguese to English, English
Related KudoZ points
:
429
impairment loss
you wouldn't have an impairment gain...
IAS Plus International Accounting Standards IAS 36 Impairment of ...The impairment loss is allocated to reduce the carrying amount of the assets of the unit (group of units) in the following order: [IAS 36.104] ...
www.iasplus.com/standard/ias36.htm - 19k - Cached - Similar pages
[PDF] IFRIC 10 – Interim Financial Reporting and ImpairmentFile Format: PDF/Adobe Acrobat - View as HTML
IAS 39, paragraph 66, requires that impairment losses for financial assets carried at cost. (such as an impairment loss on an unquoted equity instrument ...
www.iasplus.com/iasplus/0608ifric10.pdf - Similar pages
More results from www.iasplus.com »
[PDF] IAS 36File Format: PDF/Adobe Acrobat - View as HTML
accordance with the revaluation model in IAS 16 Property, Plant and Equipment). Any impairment loss of a revalued asset shall be treated as a revaluation ...
www.iasb.org/NR/rdonlyres/A288C781-7D39-4988-BA71-9AB77A263... - Similar pages
[DOC] ImpairmentFile Format: Microsoft Word - View as HTML
NZ IAS 36 – Property, plant and equipment and intangible assets ... An impairment loss of $6000 is recognised as an expense for the year ended 31 December ...
www.minedu.govt.nz/web/downloadable/dl8753_v1/9-impairment-... - Similar pages
[PDF] International Comparison of Accounting Standards - Overview of ...File Format: PDF/Adobe Acrobat - View as HTML
(JPN)(IAS) Impairment loss is carrying amount in excess of recoverable amount, which is the higher of asset's net selling price and value in use. ...
www.fsa.go.jp/en/refer/jgaap/e20040419-1/09.pdf - Similar pages
IAS Plus International Accounting Standards IAS 36 Impairment of ...The impairment loss is allocated to reduce the carrying amount of the assets of the unit (group of units) in the following order: [IAS 36.104] ...
www.iasplus.com/standard/ias36.htm - 19k - Cached - Similar pages
[PDF] IFRIC 10 – Interim Financial Reporting and ImpairmentFile Format: PDF/Adobe Acrobat - View as HTML
IAS 39, paragraph 66, requires that impairment losses for financial assets carried at cost. (such as an impairment loss on an unquoted equity instrument ...
www.iasplus.com/iasplus/0608ifric10.pdf - Similar pages
More results from www.iasplus.com »
[PDF] IAS 36File Format: PDF/Adobe Acrobat - View as HTML
accordance with the revaluation model in IAS 16 Property, Plant and Equipment). Any impairment loss of a revalued asset shall be treated as a revaluation ...
www.iasb.org/NR/rdonlyres/A288C781-7D39-4988-BA71-9AB77A263... - Similar pages
[DOC] ImpairmentFile Format: Microsoft Word - View as HTML
NZ IAS 36 – Property, plant and equipment and intangible assets ... An impairment loss of $6000 is recognised as an expense for the year ended 31 December ...
www.minedu.govt.nz/web/downloadable/dl8753_v1/9-impairment-... - Similar pages
[PDF] International Comparison of Accounting Standards - Overview of ...File Format: PDF/Adobe Acrobat - View as HTML
(JPN)(IAS) Impairment loss is carrying amount in excess of recoverable amount, which is the higher of asset's net selling price and value in use. ...
www.fsa.go.jp/en/refer/jgaap/e20040419-1/09.pdf - Similar pages
Peer comment(s):
| agree |
John Rynne
: definitely
1 min
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thanks John...
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| agree |
Andy Watkinson
: We'll always have "Basel II"..... ;-)
1 hr
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we wull indeed... vbg... thanks
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| agree |
Patricia Silva
1 hr
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