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bases de presentación

English translation: basis of presentation

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Spanish term or phrase:	bases de presentación
English translation:	basis of presentation
Entered by:	nedra

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23:29 Mar 22, 2006

Spanish to English translations [PRO]
Bus/Financial - Accounting / annual accounts

Spanish term or phrase: bases de presentación

A section heading on annual accounts. I understand the idea but can't come up with an English phrase.

Contains the following sub-headings

a) Imagen fiel
Las cuentas anuales se han preparado a partir de los registros contables de la Sociedad ...

b) Comparación de la información
La estructura del balance y demás cuentas anuales, permite la comparación ...

c) Agrupación de partidas
... dichos estados se presentan de forma agrupada/resumida ...

d) Cuentas anuales abreviadas
... los administradores presentan las cuentas anuales en forma abreviada.

nedra KudoZ activity Questions: 30 (none open) (6 closed without grading) Answers: 1040 United States
Local time: 00:29

basis of presentation

Explanation:
typically one of the first notes to the financial statements...

The Whitaker Foundation 1996 Annual Report - Financial StatementsAs discussed in note 1 to the financial statements, The Whitaker Foundation adopted Statement ... Basis of Presentation Net assets and revenues, expenses, ...
www.whitaker.org/96_annual_report/finance.html - 12k - Cached - Similar pages

Altria - 2003 Annual Report - Financial ReviewBasis of presentation: The consolidated financial statements include ALG, as well as its wholly-owned and majority-owned subsidiaries. ...
www.altria.com/AnnualReport2003/ar2003_07_2600.asp - 20k - Cached - Similar pages

2005 Annual Report - Notes to Financial StatementsBasis of Presentation: The consolidated financial statements have been prepared ... as the audited financial statements included in the 2004 annual report. ...
www.ti.com/corp/docs/investor/ar05/fs6.htm - 101k - Cached - Similar pages

Selected response from:

Marian Greenfield
Local time: 03:29

Grading comment

Thanks much! Your help is always spot on.
4 KudoZ points were awarded for this answer

Summary of answers provided

5 +2

basis of presentation

Marian Greenfield

basis of presentation

Richard Cadena

Discussion entries: 1

Answers

15 mins confidence:

peer agreement (net): +2

basis of presentation

Marian Greenfield
Local time: 03:29
Specializes in field
Native speaker of:

English
PRO pts in category: 429

Grading comment

Thanks much! Your help is always spot on.

21 mins confidence:

basis of presentation

Explanation:
This term is commonly used in "Accounting Trends & Techniques" published by the AICPA every year. It often coincides with the "Summary of Significant Accounting Policies".
Hope this helps.
17 years of experience translating for Mexico City based financial entities.

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Note added at 34 mins (2006-03-23 00:03:58 GMT)
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The following is transcribed from "Accounting Trends & Techniques" of 2001, page 59, section 1.97:

Note 1 (in Part): Summary of Significant Accounting Policies

Basis of Presentation
The consolidated financial sttements include the accounts of Nordstrom, Inc. and its subsidiaries, the most significant of which are Nordstrom Credit, Inc., Nordstrom fsb (formerly known as Nordstrom National Credit Bank) and Nordstrom.com LLC for the entir fiscal year. In addition, the consolidated financial statements include the operating rersults of Faconnable from the date of acquisition (Note 2). All significant intercompany transactions and balances are eliminated in consolidation. The presentation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from those estimates.

Reference: http://aicpa.org
Reference: http://imcp.org.mx

Richard Cadena
Mexico
Local time: 02:29
Specializes in field
Native speaker of:

English
PRO pts in category: 555

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bases de presentación

English translation: basis of presentation

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bases de presentación

English translation: basis of presentation

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