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09:16 Jan 24, 2006 |
English to Arabic translations [PRO] Bus/Financial - Investment / Securities / investment funds | |||||||
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| Selected response from: Ziad Marzouka Switzerland Local time: 09:54 | ||||||
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أوراق مديونية وملكية Explanation: Debt security: ورقة مديونية Equity security: أوراق ملكية، أسهم That's what my Chaiban business dictionary says. |
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سندات الأوراق المالية والديونَ Explanation: سندات الأوراق المالية والديونَ |
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سندات ملكية مدينة Explanation: Abstract- The Financial Accounting Standards Board released Statement of Financial Accounting Standards (SFAS) No 115, 'Accounting for Certain Investments in Debt and Equity Securities,' to address concerns raised regarding the valuation of debt securities in financial institutions. However, the statement provides accounting procedures for some financial assets only and not for liabilities. This limitation means that not all investments in debt securities are supposed to be reported at fair value, with any change in fair value added in earnings. SFAS No 115 does not change accounting requirements for equity security investments considered under the equity procedure or consolidated-subsidiary investments. Brokers and dealers of securities, defined benefit pension plans and investment firms are likewise not affected. The standard requires classification of investments into one of three categories: held to maturity, trading or available for sale. Reference: http://www.nysscpa.org/cpajournal/old/14469497.htm |
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أوراق مالية تمثل ديون على الغير وحقوق ملكية Explanation: Equity Securitiesأوراق مالية تمثل حقوق ملكية Debt Securities. أوراق مالية تمثل ديون على الغير |
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