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principio de no compensación

English translation: no offsetting principle/rule

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10:58 Jan 16, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: principio de no compensación
This is in a list of Accounting principles (principio de prudencia, de empresa en funcionamiento, del registro, del precio de adquisición, del devengo, de correlación de ingresos y gastos, de no compensación, de uniformidad, de importancia relativa).
I have the others (prudence, going concern, accounting period, etc.) but can't track this one down.

I have found a definition in Spanish -
Principio de no compensación: No podrán compensarse las partidas del activo y del pasivo del balance, ni tampoco las de gastos e ingresos de la cuenta de pérdidas y ganancias. Han de valorarse separadamente las distintas partidas del activo y del pasivo. (http://www.contabilidad.tk/normalizacion-contable-en-espana-... but I'm struggling for the English equivalent.

All suggestions welcome - cheers!
Helen Johnston
Spain
Local time: 09:24
English translation:no offsetting principle/rule
Explanation:
principio de no compensación - Enciclopedia de Economía- [ Translate this page ]principio de no compensación. (En inglés: «no offsetting» principle ) Uno de los Principios de Contabilidad Generalmente Aceptados que establece que en ...
www.economia48.com/spa/d/principio-de-no-compensacion/princ... - 14k - Cached - Similar pages - Note this


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Note added at 8 mins (2008-01-16 11:06:49 GMT)
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http://www.google.com/search?hl=en&q="no offsetting rule" "a...

http://www.google.com/search?q="no offsetting" "accounting s...

http://www.google.com/search?hl=en&q="no offsetting" "accoun...

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Note added at 9 mins (2008-01-16 11:07:38 GMT)
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[PDF] AMF recommendations on accounting information reported in ...File Format: PDF/Adobe Acrobat - View as HTML
on the no-offsetting principle (i.e. income and expenses must not be offset .... entities reporting under international accounting standards (other than ...
www.amf-france.org/documents/general/7565_1.pdf - Similar pages - Note this
Selected response from:

Ross Andrew Parker
Local time: 09:24
Grading comment
Perfect - thank you very much!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2no offsetting principle/rule
Ross Andrew Parker
5no-offsetting rule
John Rynne
4Principle of non-compensation
James A. Walsh
3gross budget principleDolores Vázquez


  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
gross budget principle


Explanation:
Una sugerencia.


    Reference: http://iate.europa.eu/iatediff/SearchByQuery.do
Dolores Vázquez
Native speaker of: Native in GalicianGalician, Native in SpanishSpanish
PRO pts in category: 12
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7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
no offsetting principle/rule


Explanation:
principio de no compensación - Enciclopedia de Economía- [ Translate this page ]principio de no compensación. (En inglés: «no offsetting» principle ) Uno de los Principios de Contabilidad Generalmente Aceptados que establece que en ...
www.economia48.com/spa/d/principio-de-no-compensacion/princ... - 14k - Cached - Similar pages - Note this


--------------------------------------------------
Note added at 8 mins (2008-01-16 11:06:49 GMT)
--------------------------------------------------

http://www.google.com/search?hl=en&q="no offsetting rule" "a...

http://www.google.com/search?q="no offsetting" "accounting s...

http://www.google.com/search?hl=en&q="no offsetting" "accoun...

--------------------------------------------------
Note added at 9 mins (2008-01-16 11:07:38 GMT)
--------------------------------------------------

[PDF] AMF recommendations on accounting information reported in ...File Format: PDF/Adobe Acrobat - View as HTML
on the no-offsetting principle (i.e. income and expenses must not be offset .... entities reporting under international accounting standards (other than ...
www.amf-france.org/documents/general/7565_1.pdf - Similar pages - Note this


Ross Andrew Parker
Local time: 09:24
Works in field
Native speaker of: English
PRO pts in category: 28
Grading comment
Perfect - thank you very much!

Peer comments on this answer (and responses from the answerer)
agree  RichardDeegan: principle preferred
1 hr
  -> Thanks, Richard.

agree  Maria Garcia
3 hrs
  -> Thanks, Maria.
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9 mins   confidence: Answerer confidence 5/5
no-offsetting rule


Explanation:
See the


    Reference: http://europa.eu/scadplus/leg/en/lvb/l34015.htm
    Reference: http://www.pwc.com/Extweb/service.nsf/docid/55EAE2A20FC21E8B...
John Rynne
Local time: 09:24
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 97
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29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Principle of non-compensation


Explanation:
Another option....

suerte ;-)


    Reference: http://en.wikipedia.org/wiki/GAAP
James A. Walsh
Spain
Local time: 09:24
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 35
Notes to answerer
Asker: Thanks James - I've gone for the IAS version but this link will help if I need to refer to US GAAP in future - cheers!

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