Glossary entry (derived from question below)
español term or phrase:
Otros resultados integrales acumulados
inglés translation:
other comprehensive retained earnings
- The asker opted for community grading. The question was closed on 2017-05-04 16:54:08 based on peer agreement (or, if there were too few peer comments, asker preference.)
May 1, 2017 00:25
7 yrs ago
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español term
Otros resultados integrales acumulados
español al inglés
Negocios/Finanzas
Derecho: impuestos y aduanas
This comes under the section 'Anticipo de impuesto a la renta proximo ano' in an income tax report for businesses in Ecuador.
It is being translated into English. I'm considering 'other comprehensive retained earnings'.
It is being translated into English. I'm considering 'other comprehensive retained earnings'.
Proposed translations
(inglés)
| 4 +1 | other comprehensive retained earnings |
Michael Powers (PhD)
|
| 5 | Accumulated other comprehensive income (loss) |
Richard Cadena
|
Proposed translations
+1
2 minutos
Michael Powers (PhD)
Estados Unidos
Estados Unidos
Native in inglés
Estados Unidos
US Court Cert. 1980 Ph.D. 1981
Native in: inglés
Works in: español al inglés, portugués al inglés, inglés al español, and 2 more.
Related KudoZ points
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155
Selected
other comprehensive retained earnings
very nicely done
West, Tom. Law and Busines Dictionary. resultado acumulado: retained earnings
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Note added at 4 mins (2017-05-01 00:30:01 GMT)
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Busness or actually: Spanish-English Dictionary of Law and Business. Second Edition, 2012.
West, Tom. Law and Busines Dictionary. resultado acumulado: retained earnings
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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.
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
1 día 1 hora
Accumulated other comprehensive income (loss)
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.
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:
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