Glossary entry (derived from question below)
Spanish term or phrase:
Estado de resultados integrales
English translation:
Statement of comprehensive income
Added to glossary by
schmetterlich
May 23, 2023 19:23
12 mos ago
22 viewers *
Spanish term
Translator
Native in: Spanish 
Works in: English to Spanish, Spanish to English, Portuguese to Spanish, and 2 more.
Estado de resultados integrales
Spanish to English
Bus/Financial
Accounting
Estados de resultados integrales al 31 de diciembre de 2022
Expresado en soles
Gracias de antemano.
Expresado en soles
Gracias de antemano.
Proposed translations
(English)
| 5 +3 | Statement of comprehensive income |
Richard Cadena
|
| 5 -1 | income statement |
Francois Boye
|
| 4 -1 | Statement of total income |
Andrew Bramhall
|
Proposed translations
+3
34 mins
Selected
Statement of comprehensive income
Reference
US GAAP Financial Statements / Best Practices in Presentation and Disclosure - Seventy Sixth Edition, published by the America Institute of Certified Public Accountants (AICPA)
Definition:
The FASB ASC glossary defines "Comprehensive Income" as the change in equity (net assets) of a business entity during a period except those resulting from investments by iowners and distributions.
"Other Comprehensive Income" (OCI) is defined as revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income, but excluded from net income.
Other references
Diccionario de Terminología Contable y Financiera Especializada / Prof. Richard J. Cadena, published by the Instituto Mexicano de Contadores Públicos (IMCP) 2013.(my dictionary)
There is a new on-line updated version of my dictionary:
https://rjctranslations.kotobee.com/#/reader/chapter/0?vi=0
Hope this helps.
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Note added at 4 hrs (2023-05-23 23:33:25 GMT)
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Accounting tools on the internet provides the following explanation:
What is the Statement of Comprehensive Income?
The statement of comprehensive income contains those revenue and expense items that have not yet been realized. It accompanies an organization’s income statement, and is intended to present a more complete picture of the financial results of a business. It is typically presented after the income statement within the financial statements package, and sometimes on the same page as the income statement.
Here is the link:
https://www.accountingtools.com/articles/statement-of-compre...
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Note added at 4 hrs (2023-05-23 23:58:16 GMT)
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Additional reference:
Section 4 (Comprehensive Income) of this publication listed above (pages 367-395) is an excellent reference for this term.
US GAAP Financial Statements / Best Practices in Presentation and Disclosure - Seventy Sixth Edition, published by the America Institute of Certified Public Accountants (AICPA)
Definition:
US GAAP Financial Statements / Best Practices in Presentation and Disclosure - Seventy Sixth Edition, published by the America Institute of Certified Public Accountants (AICPA)
Definition:
The FASB ASC glossary defines "Comprehensive Income" as the change in equity (net assets) of a business entity during a period except those resulting from investments by iowners and distributions.
"Other Comprehensive Income" (OCI) is defined as revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income, but excluded from net income.
Other references
Diccionario de Terminología Contable y Financiera Especializada / Prof. Richard J. Cadena, published by the Instituto Mexicano de Contadores Públicos (IMCP) 2013.(my dictionary)
There is a new on-line updated version of my dictionary:
https://rjctranslations.kotobee.com/#/reader/chapter/0?vi=0
Hope this helps.
--------------------------------------------------
Note added at 4 hrs (2023-05-23 23:33:25 GMT)
--------------------------------------------------
Accounting tools on the internet provides the following explanation:
What is the Statement of Comprehensive Income?
The statement of comprehensive income contains those revenue and expense items that have not yet been realized. It accompanies an organization’s income statement, and is intended to present a more complete picture of the financial results of a business. It is typically presented after the income statement within the financial statements package, and sometimes on the same page as the income statement.
Here is the link:
https://www.accountingtools.com/articles/statement-of-compre...
--------------------------------------------------
Note added at 4 hrs (2023-05-23 23:58:16 GMT)
--------------------------------------------------
Additional reference:
Section 4 (Comprehensive Income) of this publication listed above (pages 367-395) is an excellent reference for this term.
US GAAP Financial Statements / Best Practices in Presentation and Disclosure - Seventy Sixth Edition, published by the America Institute of Certified Public Accountants (AICPA)
Definition:
Note from asker:
| Thank you! I agree with your option |
4 KudoZ points awarded for this answer.
Comment: "Thank you!"
-1
2 hrs
Andrew Bramhall
United Kingdom
United Kingdom
Native in English
United Kingdom
Flair and accuracy tailored to your text
Native in: English
Works in: Spanish to English, German to English
Statement of total income
If ' comprehensive' belongs here at all, it's before ' statement';
Peer comment(s):
| disagree |
Richard Cadena
: Check the definition given in "Accounting Tools". The link has been provided. I stand by my post. Do you have any links to support the term you suggested?
1 hr
|
|
I did check it. I stand by my original comment.
|
|
| neutral |
Luis M. Sosa
: Neutral
1 day 43 mins
|
-1
19 hrs
Francois Boye
United States
United States
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
129
income statement
The income statement is comprehensive since it includes all the charges and revenues that contribute to the determination of the income.
The following attachment specifies those charges and revenues:
https://www.investopedia.com/terms/i/incomestatement.asp
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Note added at 19 hrs (2023-05-24 15:06:36 GMT)
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The 'Estado de resultados integrales' comprises all the elements listed in the income statement, as one can see below:
El Estado de Resultado Integral es un estado financiero básico, que muestra el resumen de las operaciones del negocio, enfrenta los ingresos contra los costos y gastos para determinar el resultado del periodo.
Según la Norma Internacional de Contabilidad número 1, como mínimo, en el estado del resultado integral se incluirán partidas que presenten los siguientes importes del período:
Ingresos de actividades ordinarias;
Costos financieros;
Participación de trabajadores
Gasto por impuestos;
Un único importe que comprenda el total de:
El resultado después de impuestos de las operaciones discontinuadas y:
La ganancia o pérdida después de impuestos reconocida por la medición a valor razonable menos costos de venta, o por la disposición de los activos o grupos para su disposición que constituyan la operación discontinuada.
Resultados;
Cada componente de otro resultado integral clasificado por naturaleza;
Participación en el otro resultado integral de las asociadas y negocios conjuntos que se contabilicen con el método de la participación; y
Resultado integral total.
The following attachment specifies those charges and revenues:
https://www.investopedia.com/terms/i/incomestatement.asp
--------------------------------------------------
Note added at 19 hrs (2023-05-24 15:06:36 GMT)
--------------------------------------------------
The 'Estado de resultados integrales' comprises all the elements listed in the income statement, as one can see below:
El Estado de Resultado Integral es un estado financiero básico, que muestra el resumen de las operaciones del negocio, enfrenta los ingresos contra los costos y gastos para determinar el resultado del periodo.
Según la Norma Internacional de Contabilidad número 1, como mínimo, en el estado del resultado integral se incluirán partidas que presenten los siguientes importes del período:
Ingresos de actividades ordinarias;
Costos financieros;
Participación de trabajadores
Gasto por impuestos;
Un único importe que comprenda el total de:
El resultado después de impuestos de las operaciones discontinuadas y:
La ganancia o pérdida después de impuestos reconocida por la medición a valor razonable menos costos de venta, o por la disposición de los activos o grupos para su disposición que constituyan la operación discontinuada.
Resultados;
Cada componente de otro resultado integral clasificado por naturaleza;
Participación en el otro resultado integral de las asociadas y negocios conjuntos que se contabilicen con el método de la participación; y
Resultado integral total.
Peer comment(s):
| disagree |
Richard Cadena
: There is a difference between Income Statement and Statement of Comprehensive income.https://pakaccountants.com/difference-income-statement-and-s...
2 hrs
|
| neutral |
Luis M. Sosa
: Neutral
7 hrs
|
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