| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | English term or phrase: | a financial asset at fair value through profit or loss | | Spanish translation: | un activo financiero valorado según el mercado y registrado a través de ganancias y pérdidas.. | | Entered by: | Xenia Wong |
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English to Spanish translations [PRO] Bus/Financial - Accounting | | English term or phrase: a financial asset at fair value through profit or loss | The amount due from the grantor in respect of construction or other services shall be accounted for in accordance of IAS 39, as:
a) a loan or receivable,
b) an available-for-sale financial asset, or
c) if so designated upon initial recognition, a financial asset at fair value through profit or loss.
Mi traducción es:
la suma que deberá pagar el Otorgante por la construcción u otros servicios, se contabilizará de acuerdo con IAS 39, como:
a) Un préstamo o efecto a cobrar.
b) Un activo financiero disponible para su venta, o
c) Si así se ha desginado tras el reconocimiento inicial, un activo financiero a su valor justo, mediante pérdida o beneficio.
Esta última frase es la que me está creando problemas. ¿Sugerencias?
¡Gracias!
AA |
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Xenia Wong Local time: 15:46
| Grading comment ¡Muchas gracias!
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