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reexpresiones contables

English translation: accounting restatements

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Spanish term or phrase:	reexpresiones contables
English translation:	accounting restatements
Entered by:	Smartranslators

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18:50 Feb 6, 2008

Spanish to English translations [PRO]
Law/Patents - Finance (general) / análisis de diferentes ejercicios de una empresa dentro de la contestación a una demanda iniciada por ésta

Spanish term or phrase: reexpresiones contables

El ... de ... de ..., la Asamblea General Extraordinaria de Accionistas resolvió aumentar el capital integrado a $... , capitalizando la revaluación de la maquinaria realizada en el ejercicio ..., así como las reexpresiones contables efectuadas, y registrándolo en el rubro aportes a capitalizar.

TIA!!!

Mónica Algazi KudoZ activity Questions: 287 (none open) Answers: 3282 Uruguay
Local time: 15:46

accounting restatements

Explanation:
Suerte

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Note added at 5 minutos (2008-02-06 18:56:12 GMT)
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[PDF] Long-term Market Underreaction to Accounting RestatementsFormato de archivo: PDF/Adobe Acrobat - Versión en HTML
accounting restatements. They find that firms restating earnings have ..... identified 492 firms making accounting restatements during the sample period. ...
www.fma.org/Chicago/Papers/MarketUnderreactiontoAccountingR... - Páginas similares

beSpacific: GAO Report on Financial Accounting Restatements- [ Traduzca esta página ]GAO Report on Financial Accounting Restatements. Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement ...
www.bespacific.com/mt/archives/012005.html - 11k - En caché - Páginas similares

Cal Poly Professor's Research on Accounting Woes Makes Headlines- [ Traduzca esta página ]“In accounting restatements, the company announces its accounting figures, but then comes back later and says its numbers were wrong, that ...
calpolynews.calpoly.edu/news_releases/2004/2004_news_releases/oct_04/efendi.html - 12k - En caché - Páginas similares

Restatements of Annual Filings Continue to Rise- [ Traduzca esta página ]"Accounting restatements were running along at about 100 per year or so until around the 1996-97 time frame--since then we have seen yearly increases," said ...
www.socialfunds.com/news/article.cgi/1324.html - 23k - En caché - Páginas similares

Selected response from:

Smartranslators
Local time: 20:46

Grading comment

Gracias a Smartranslators y a Richard Cadena. Respondieron prácticamente al mismo tiempo y ambos me aportaron información muy útil. Ojalá pudiera repratir los puntos entre los dos... Saludos, Mónica
4 KudoZ points were awarded for this answer

Summary of answers provided

accounting restatements

Richard Cadena

4 +1

accounting restatements

Smartranslators

Answers

4 mins confidence:

peer agreement (net): +1

accounting restatements

Smartranslators
Local time: 20:46
Specializes in field
Native speaker of:

Spanish
PRO pts in category: 941

Grading comment

5 mins confidence:

accounting restatements

Explanation:
"Revaluaciones" ("actualizaciones" in Mexican Spanish) are restatements for purposes of adjustments for inflation.

Hope this helps.
Less than a month away from completing 19 years of translating for Mexico City based public accounting member firms, and financial entities in general.

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Note added at 7 mins (2008-02-06 18:58:46 GMT)
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Check out Mexico's Boletín B-10 "Los efectos de la inflación en la información financiera" y sus cinco adecuaciones.

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Note added at 9 mins (2008-02-06 19:00:34 GMT)
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Restatement: A reiteration or republication of a financial statement or document such as a balance sheet or income statement, in a manner that incorporates revisions and changes based on accounting principles or policies.
Reference:
Barron's Dictionary of Accounting Terms

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Note added at 17 mins (2008-02-06 19:07:58 GMT)
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Currently enacted Mexican Financial Information Standards continue to insist on using inflation accounting. If a company issues its financial statements with historical amounts, the auditor is automatically required by those Standards to issue a qualified opinion thereon. It is also worth noting that "cash flow statements" are not included in financial statements issued in Mexico. In their place, financial statements include an "Estado de Cambios en la Situación Financiera - Statement of Changes in Financial Position", which technically amounts to a type of cash flow statement issued on an inflation accounting basis.

By the way, I think this should be reclassified to accounting.

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

Richard Cadena
Mexico
Local time: 13:46
Specializes in field
Native speaker of:

English
PRO pts in category: 331

Notes to answerer

Asker: Tienes razón, Richard. Gracias!

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Changes made by editors

Feb 7, 2008 - Changes made by Smartranslators:
Edited KOG entry	Mónica Algazi's old entry - "reexpresiones contables" => "accounting restatements"

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reexpresiones contables

English translation: accounting restatements

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reexpresiones contables

English translation: accounting restatements

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