Otros resultados integrales acumulados
English translation: other comprehensive retained earnings
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| 00:25 May 1, 2017 |
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| Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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|  Selected response from: Michael Powers (PhD) United States Local time: 18:15 | ||||||
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| 4 +1 | other comprehensive retained earnings |
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| 5 | Accumulated other comprehensive income (loss) |
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Answers
2 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1other comprehensive retained earnings Explanation: very nicely done West, Tom. Law and Busines Dictionary. resultado acumulado: retained earnings -------------------------------------------------- Note added at 4 mins (2017-05-01 00:30:01 GMT) -------------------------------------------------- Busness or actually: Spanish-English Dictionary of Law and Business. Second Edition, 2012. |
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1 day 1 hr confidence:
Accumulated other comprehensive income (loss) Explanation: Reference Accounting Trends & Techniques-U.S. GAAP Financial Statements Best Practices in Presentation and Disclosure 2014/15 Sixty-Eighth Edition Page 334 Accumulated Other Comprehensive Income PRESENTATION 2.157 FASB ASC 220 "Comprehensive Income" requires that a separate caption for accumulated other comprehensive be presented in the "Equity" section of a balance sheet. An entity should disclose accumulated balances for each classification in that separate component of equity on the face of a balance sheet or in notes to the financial statement. Reference Accounting Trends & Techniques-U.S. GAAP Financial Statements Best Practices in Presentation and Disclosure 2014/15 Sixty-Eighth Edition Pages 497 - 517 Section 4: Comprehensive Income Comprehensive Income in Annual Filings RECOGNITION AND MEASUREMENT 4.01 Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 220, Comprehensive Income, requires that items included in other comprehensive income should be classified based on their nature. Other comprehensive income includes the following: foreign currency items, changes in the fair value of certain derivatives, unrealized gains and losses on certain securities, and certain pension or other postretirement benefit plans. Comment Section 4, Comprehensive income, is a financial statement in itself, and it is presented together with the Income Statement or in lieu of the Income Statement in the financial statements. Monolingual information such as Accounting Trends & Techniques published by the AICPA is wonderful material for translators to explore in this type of document, and highly recommended by Tom West and yours truly as well. There is no connection between "Accumulated Other Comprehensive Income" and "Retained Earnings". They are two completely different items. Hope this helps. 28 years of experience translating from Spanish to English for Mexican CPA member firms. Reference: http://aicpa.org Reference: http://imcp.org.mx |
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