sociedades puestos en equivalencia
English translation: companies consolidated by equity method
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| 06:10 May 11, 2001 |
| Spanish to English translations [PRO] Bus/Financial | ||||
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|  Selected response from: Davorka Grgic Local time: 15:15 | |||
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| na | companies consolidated by equity method |
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Answers
4 hrs
companies consolidated by equity method Explanation: Compare: La diferencia que se produce en la fecha de primera consolidación, entre el coste de las participaciones en sociedades puestas en equivalencia y los correspondientes valores teórico-contables, se imputa como mayor valor teórico de la participación, en la parte que sea atribuible a elementos patrimoniales concretos de la sociedad puesta en equivalencia, y como fondo de comercio de consolidación, en la parte de la diferencia positiva que subsista. The difference which is produced on the date of first consolidation, between the cost of the holdings in companies consolidated by the equity method and the corresponding theoretical book values, is stated as the higher theoretical value of the holding for the part attributable to concrete capital items of the company which has been consolidated by the equity method, and as goodwill for the part of the positive difference which remains. www.lacajadecanarias.es/es/pdfs/3parte.pdf Financial reports of the Group on December 31, 1997. ... held in the associated subsidiaries are consolidated by equity method. ... SA, entered the scope and is consolidated by global integration. ... www.saitrh.com/rapan97/finrepcn4.htm HTH D. conocimiento propio web |
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