Glossary entry (derived from question below)
Spanish term or phrase:
Las diferencias de cambio se reconocen en resultados en el período en que se producen
English translation:
Exchange differences are recognised in profit or loss in the period in which they arise
Added to glossary by
Taña Dalglish
Jul 17, 2018 22:12
5 yrs ago
20 viewers *
Spanish term
Argentina
High quality in translation
Native in: Spanish
Works in: English to Spanish, Spanish to English
se reconocen en resultados
Spanish to English
Bus/Financial
Finance (general)
Financial Statement Report
Transacciones en /łłoneda Extranjera - Las transacciones en moneda dìstinta a la moneda funcional de la entidad (moneda extranjera) son registradas utilizando los tipos de cambio vigentes en la fecha que se efectÚan las operaciones,
Al final de cada período, las partidas monetarias son reconvertidas a los tipos de cambio de cierre.
Las partidas no monetarias registradas at valor razonable, son reconvertidas a los tipos de cambio vigentes a la fecha en que se determinó el valor razonable.
Las partidas no monetarias que se miden en términos del costo histórico, no han sido reconvertidas.
Las diferencias de cambio se reconocen en resultados en el período en que se producen, a excepción de las diferencias en cambio de las transacciones realizadas con el fin de cubrir ciertos riesgos de cambio, y las diferencias de cambio de las partidas monetarias por cobrar o pagar de negocios en el extranjero cuya liquidación no es planeada ni probable que ocurra y no forma parte de la inversión neta en la operación del extranjero, que se reconocen inicialmente en otro resultado integral y son reclasificadas del patrimonio al resultado del periodo de la enajenación o disposición parcial de la inversión neta.
Al final de cada período, las partidas monetarias son reconvertidas a los tipos de cambio de cierre.
Las partidas no monetarias registradas at valor razonable, son reconvertidas a los tipos de cambio vigentes a la fecha en que se determinó el valor razonable.
Las partidas no monetarias que se miden en términos del costo histórico, no han sido reconvertidas.
Las diferencias de cambio se reconocen en resultados en el período en que se producen, a excepción de las diferencias en cambio de las transacciones realizadas con el fin de cubrir ciertos riesgos de cambio, y las diferencias de cambio de las partidas monetarias por cobrar o pagar de negocios en el extranjero cuya liquidación no es planeada ni probable que ocurra y no forma parte de la inversión neta en la operación del extranjero, que se reconocen inicialmente en otro resultado integral y son reclasificadas del patrimonio al resultado del periodo de la enajenación o disposición parcial de la inversión neta.
Proposed translations
(English)
| 2 +3 | Exchange differences are recognised in profit or loss in the period in which they arise |
Taña Dalglish
|
| 4 | are reconciled in outcomes/results |
David Hollywood
|
Change log
Jul 31, 2018 10:35: Taña Dalglish Created KOG entry
Proposed translations
+3
2 hrs
Taña Dalglish
Jamaica
Jamaica
Native in English
Works in field
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Related KudoZ points
:
258
Selected
Exchange differences are recognised in profit or loss in the period in which they arise
Appears to be a standard clause: "Exchange differences are recognised in profit or loss in the period in which they arise ....".
Group accounting policies - Bodycote plc
bodycote.annualreport2015.com/.../Group-accounting-policies.pd...
***Exchange differences are recognised in profit or loss in the period in which they arise except for:
■ exchange differences on transactions entered into to hedge certain foreign currency risks; and
■ exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely
to occur (therefore forming part of the net investment in the foreign operation) which are recognised initially in the consolidated statement
of comprehensive income and reclassified from equity to profit or loss on disposal or partial disposal of the net investment.****
[PDF] JSE Group Financials 2017 - Final - Jamaica Stock Exchange
https://www.jamstockex.com/.../JSE-Group-Financials-2017-Fin...
21 feb. 2018 - not retranslated. ***Exchange differences are recognised in profit or loss in the period in which they arise.*** (b) Current vs. non-current classification.
Page 87 - Sundance Resources Ltd Annual Report 2013
https://sundanceresources.com.au/irm/content/.../page87.html - Traducir esta página
Exchange differences are recognised in profit or loss in the period in which they arise except for: • exchange differences on foreign currency borrowing which ...
[PDF]Company Number 05123368 REPORT OF THE DIRECTORS AND ...
www.cravenhousecapital.com/.../craven hse 2014 acs_...
26 nov. 2014 - Exchange differences are recognised in profit or loss in the period in which they arise except for exchange differences on monetary items ...
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Note added at 2 hrs (2018-07-18 00:55:30 GMT)
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http://bodycote.annualreport2015.com/media/201806/Group-acco...
Group accounting policies - Bodycote plc
bodycote.annualreport2015.com/.../Group-accounting-policies.pd...
***Exchange differences are recognised in profit or loss in the period in which they arise except for:
■ exchange differences on transactions entered into to hedge certain foreign currency risks; and
■ exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely
to occur (therefore forming part of the net investment in the foreign operation) which are recognised initially in the consolidated statement
of comprehensive income and reclassified from equity to profit or loss on disposal or partial disposal of the net investment.****
[PDF] JSE Group Financials 2017 - Final - Jamaica Stock Exchange
https://www.jamstockex.com/.../JSE-Group-Financials-2017-Fin...
21 feb. 2018 - not retranslated. ***Exchange differences are recognised in profit or loss in the period in which they arise.*** (b) Current vs. non-current classification.
Page 87 - Sundance Resources Ltd Annual Report 2013
https://sundanceresources.com.au/irm/content/.../page87.html - Traducir esta página
Exchange differences are recognised in profit or loss in the period in which they arise except for: • exchange differences on foreign currency borrowing which ...
[PDF]Company Number 05123368 REPORT OF THE DIRECTORS AND ...
www.cravenhousecapital.com/.../craven hse 2014 acs_...
26 nov. 2014 - Exchange differences are recognised in profit or loss in the period in which they arise except for exchange differences on monetary items ...
--------------------------------------------------
Note added at 2 hrs (2018-07-18 00:55:30 GMT)
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http://bodycote.annualreport2015.com/media/201806/Group-acco...
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
2 hrs
David Hollywood
Native in English
Works in field
worked for int. orgs (IMF, OAS, IDB)
Native in: English
Works in: Spanish to English, German to English
Related KudoZ points
:
842
are reconciled in outcomes/results
for the period in which they are produced
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Note added at 2 hrs (2018-07-18 00:48:19 GMT)
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ttps://en.wikipedia.org/wiki/Reconciliation_(accounting)
Traducir esta página
In accounting, reconciliation is the process of ensuring that two sets of records are in agreement. Reconciliation is used to ensure that the money leaving an account matches the actual money spent. This is done by making sure the balances match at the end of a particular accounting period. ... In both cases where mistakes are identified as a result of the reconciliation ...
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Note added at 2 hrs (2018-07-18 00:48:19 GMT)
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ttps://en.wikipedia.org/wiki/Reconciliation_(accounting)
Traducir esta página
In accounting, reconciliation is the process of ensuring that two sets of records are in agreement. Reconciliation is used to ensure that the money leaving an account matches the actual money spent. This is done by making sure the balances match at the end of a particular accounting period. ... In both cases where mistakes are identified as a result of the reconciliation ...
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