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écart d'équivalence

Spanish translation: diferencia por consolidación

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	écart d'équivalence
Spanish translation:	diferencia por consolidación
Entered by:	Arantxa Albiol Benito

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12:51 Feb 2, 2007

French to Spanish translations [PRO]
Bus/Financial - Accounting / bilan

French term or phrase: écart d'équivalence

Je sais qu'il fait partie des l'écarts de réévaluation, mais l'expression exacte ne me vient pas à l'esprit!

Merci!

Arantxa Albiol Benito KudoZ activity Questions: 103 (none open) (7 closed without grading) Answers: 152
Local time: 03:14

diferencia por consolidación

Explanation:
En este método, recogido en el ordenamiento jurídico español (Código de Comercio (art. 47) y Normas para la Formulación de las Cuentas Anuales Consolidadas [NFCAC]) el valor contable de la participación se sustituye por el porcentaje de fondos propios de la empresa participada y éste se aumenta o disminuye por las ganancias o pérdidas desde la fecha de la inversión.

Espero que te sirva.

En este caso, la cuenta representativa de la inversión no incluye la diferencia de consolidación, que se recoge en cuenta específica

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Note added at 17 horas (2007-02-03 06:48:56 GMT)
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Perdón: diferencia de consolidación

Selected response from:

Carmen Chala
Mexico
Local time: 20:14

Grading comment

Mil gracias
4 KudoZ points were awarded for this answer

Summary of answers provided

diferencia por consolidación

Carmen Chala

recargo de equivalencia

maria gomez

Discussion entries: 2

Answers

23 mins confidence:

recargo de equivalencia

Explanation:

Reference: http://asesores.com/fiscal/iva11.htm

maria gomez
Local time: 03:14
Native speaker of:

Spanish

Notes to answerer

Asker: Pero el recargo de equivalencia es un régimen de imposición de IVA, no tiene nada que ver con el balance ni con los capitales propios. Gracias de todas formas.

17 hrs confidence:

diferencia por consolidación

Carmen Chala
Mexico
Local time: 20:14
Works in field
Native speaker of:

Spanish
PRO pts in category: 12

Grading comment

Mil gracias

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écart d'équivalence

Spanish translation: diferencia por consolidación

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écart d'équivalence

Spanish translation: diferencia por consolidación

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