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ceiling test

Spanish translation: prueba de valor tope / techo / límite máximo (valor actual de cualquier beneficio económico disponib

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:ceiling test
Spanish translation:prueba de valor tope / techo / límite máximo (valor actual de cualquier beneficio económico disponib
Entered by: Margarita Ezquerra (Smart Translators, S.L.)
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13:18 Aug 25, 2008
English to Spanish translations [PRO]
Bus/Financial - Accounting
English term or phrase: ceiling test
agradezco de antemano su ayuda :o)

The IASB has stated that it plans to issue an exposure draft relating to certain amendments to IFRS 1 in order to make it more useful to Canadian entities adopting IFRS for the first time. One such exemption relating to full cost oil and gas accounting is expected to result in a reduced administrative transition from the current Canadian AcG-16 to IFRS. It is anticipated that this exposure draft will not result in an amended IFRS 1 standard until late in 2009. The amendment will potentially permit the Company to apply IFRS prospectively to their full cost pool, rather than the retrospective assessment of capitalized exploration and development expenses, with the provison that a ***ceiling test***, under IFRS standards, be conducted at the transition date.
Lida Garcia
Peru
Local time: 02:15
prueba de valor tope / techo / límite máximo (valor actual de cualquier beneficio económico disponib
Explanation:
“ceiling test” (valor actual de cualquier beneficio económico disponible en la forma de reembolsos procedentes del plan o reducciones en las aportaciones futuras al mismo).


http://www.ey.com/Global/Assets.nsf/Spain/Libro_NIIF_2005/$file/Libro%20NIIF%2005%20web.pdf
Selected response from:

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 09:15
Grading comment
gracias
4 KudoZ points were awarded for this answer

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Summary of answers provided
5revisión de la valoración de los activos de producción
bmtraducciones
5prueba de valor neto de realizaciónMaru Villanueva
3 +1ensayo de altitud
Monica Moreno
3 +1prueba de valor tope / techo / límite máximo (valor actual de cualquier beneficio económico disponib
Margarita Ezquerra (Smart Translators, S.L.)


  

Answers


27 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
prueba de valor tope / techo / límite máximo (valor actual de cualquier beneficio económico disponib


Explanation:
“ceiling test” (valor actual de cualquier beneficio económico disponible en la forma de reembolsos procedentes del plan o reducciones en las aportaciones futuras al mismo).


http://www.ey.com/Global/Assets.nsf/Spain/Libro_NIIF_2005/$file/Libro%20NIIF%2005%20web.pdf

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 09:15
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 511
Grading comment
gracias

Peer comments on this answer (and responses from the answerer)
agree  Steven Huddleston: "prueba de límite máximo" Agree!
2 hrs
  -> Gracias Steven
Login to enter a peer comment (or grade)

11 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
ensayo de altitud


Explanation:
http://www.sapiensman.com/ESDictionary/C/Technical_vocabular...
Espero te ayude

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Note added at 2 hrs (2008-08-25 15:57:10 GMT)
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Hice otras búsquedas y me parece la solución que te propuse anteriormente se usa en otro contexto (aviación)
Encontré esta opción para el campo de la contabilidad: “la revisión de la valoración de los activos de producción ("ceiling test")”
www.acceso.com/display_release.html?id=4891 - 42k


Monica Moreno
Italy
Local time: 09:15
Specializes in field
Native speaker of: Spanish
Notes to answerer
Asker: en contabilidad se utiliza ese término?


Peer comments on this answer (and responses from the answerer)
agree  Carmen Valentín
42 mins
  -> Gracias Carmen
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3 hrs   confidence: Answerer confidence 5/5
prueba de valor neto de realización


Explanation:
Ver referencias.
Al ser realizada la prueba de valor neto de realización por el auditor obtiene los siguientes datos: Proponer los ajustes que se consideren necesarios, ...
books.google.com.mx/books?isbn=8468987425...


    Reference: http://www.miramegias.com/auditoria/files/ejercicios/ejerc_0...
    Reference: http://www.elprisma.com/apuntes/economia/auditoriafundamento...
Maru Villanueva
Mexico
Local time: 02:15
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 44
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 5/5
revisión de la valoración de los activos de producción


Explanation:
suerte


    Reference: http://www.acceso.com/display_release.html?id=4891
bmtraducciones
Chile
Native speaker of: Native in SpanishSpanish
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Changes made by editors
Jan 23, 2009 - Changes made by Margarita Ezquerra (Smart Translators, S.L.):
Created KOG entryKudoZ term » KOG term


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