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rollforward period

Spanish translation: periodo de tiempo para traspaso(s)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:rollforward period
Spanish translation:periodo de tiempo para traspaso(s)
Entered by: Rocio Barrientos

02:59 Jan 14, 2008
English to Spanish translations [PRO]
Bus/Financial - Accounting / pruebas sustantivas de auditoría
English term or phrase: rollforward period
• The level of inherent risk, which is affected by:
• The length of the rollforward period
• The extent of activity (transaction volume) or growth in account balances expected during the rollforward period (too much of either may make interim testing inadvisable)
• The materiality of the account balances
• The relative stability or volatility of the client's business and the environment in which it operates expected during the "rollforward" period
• The level of attention expected to be applied by the client to obtaining proper cutoffs, to scheduling details of account balances and changes therein, and to adjusting the accounts at year end compared to the interim audit date
• The nature and extent of planned "rollforward" procedures (procedures employed to extend audit conclusions to the balance sheet date) and level of detection risk achievable from them.

Revisé el glosario y no me convencieron las opciones existentes. Les pongo todo el contexto posible. Agradezco sobremanera su ayuda.
Luis Rey Ballesteros (Luiroi)
Local time: 15:05
periodo de tiempo [permitido] para traspaso de saldo(s) {contables}
Explanation:
The length of the rollforward period

ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting period's balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review); or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).

(accounting glossary)

carry forward (accounting) (US) transferir al período siguiente (contabilidad)

www.wordreference.com/es/translation.asp?tranword=forward


Selected response from:

Rocio Barrientos
Bolivia
Local time: 17:05
Grading comment
¡Muchas gracias a ambas!
4 KudoZ points were awarded for this answer



Summary of answers provided
4proceso de traspaso/transcripción a..
Lydia De Jorge
4periodo de tiempo [permitido] para traspaso de saldo(s) {contables}
Rocio Barrientos


  

Answers


42 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
proceso de traspaso/transcripción a..


Explanation:
sugg

Lydia De Jorge
United States
Local time: 16:05
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 16
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
periodo de tiempo [permitido] para traspaso de saldo(s) {contables}


Explanation:
The length of the rollforward period

ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting period's balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review); or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).

(accounting glossary)

carry forward (accounting) (US) transferir al período siguiente (contabilidad)

www.wordreference.com/es/translation.asp?tranword=forward




Rocio Barrientos
Bolivia
Local time: 17:05
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 39
Grading comment
¡Muchas gracias a ambas!
Login to enter a peer comment (or grade)



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