Spanish to English translations [PRO]
Bus/Financial - Finance (general) | | Spanish term or phrase: definiéndose como segmento de operaciones a .... | La frase comienza: De acuerdo a lo relevado en dicha oportunidad la cuenta presenta un promedio de ..., definiéndose como segmento de operaciones a XXX (refiere a otro sector del banco).
No comprendo la utilización del término: definir en este contexto.
Muchas gracias por adelantado, creo que es la última pregunta por hoy (conste que aquí todavía no son las 12 :)) |
|  Ana BrauseKudoZ activityQuestions: 140 (none open) ( 1 without valid answers) ( 2 closed without grading) Answers: 1083
| | Local time: 03:58
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| | defined as an operating segment of ....... | Explanation:
SFAS 131 (Standard Financial Accounting Standards) establishes standards for the reporting of information about operating segments in annual and interim financial statements and requires restatement of prior year information. Operating segments are defined as components of an enterprise for which separate financial informatin is available that is evaluated regularly by the chief operating decision-maker(s) in deciding how to allocate resources and in assessing performance.
The foregoing definition is taken from the the following reference:
Accounting Trends & Techniques - 1999 Edition
Published by: AICPA (American Institute of Certified Public Accountants)
Section: Segment Information
Page 25, paragraph one
Nearly 16 years experience translating for Mexico City based member firms of big 4 (PwC) and second tier international public accounting firms (GTI), and resident of Mexico City for almost 39 years.
Hope this helps.
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Note added at 2005-01-10 05:29:55 (GMT)
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Financial Accounting Standard No. 131 - \"Disclosures about Segments of an Enterprise and Related Information\"
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Note added at 2005-01-11 23:28:05 (GMT) Post-grading
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Con mucho gusto, Ana. Saludos desde México, Richard. |
| Selected response from:
Richard Cadena
Mexico
Local time: 01:58
| Grading comment La verdad que fue muy difícil la decisión. Muchas gracias a todos. Saludos.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:  peer agreement (net): +2 defining as operations [segment / branch]...
Explanation:
Es, simplemente, una "palabra de domingo", muy utilizada en Admón., para comenzar 'a lo gringo' lo que podría ser una oración independiente (Se define...).
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3 hrs confidence: peer agreement (net): +1 defined as an operating segment of .......
Explanation:
SFAS 131 (Standard Financial Accounting Standards) establishes standards for the reporting of information about operating segments in annual and interim financial statements and requires restatement of prior year information. Operating segments are defined as components of an enterprise for which separate financial informatin is available that is evaluated regularly by the chief operating decision-maker(s) in deciding how to allocate resources and in assessing performance.
The foregoing definition is taken from the the following reference:
Accounting Trends & Techniques - 1999 Edition
Published by: AICPA (American Institute of Certified Public Accountants)
Section: Segment Information
Page 25, paragraph one
Nearly 16 years experience translating for Mexico City based member firms of big 4 (PwC) and second tier international public accounting firms (GTI), and resident of Mexico City for almost 39 years.
Hope this helps.
--------------------------------------------------
Note added at 2005-01-10 05:29:55 (GMT)
--------------------------------------------------
Financial Accounting Standard No. 131 - \"Disclosures about Segments of an Enterprise and Related Information\"
--------------------------------------------------
Note added at 2005-01-11 23:28:05 (GMT) Post-grading
--------------------------------------------------
Con mucho gusto, Ana. Saludos desde México, Richard.
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Local time: 01:58
Specializes in field
Native speaker of:  English
PRO pts in category: 331
|
| | Grading comment | La verdad que fue muy difícil la decisión. Muchas gracias a todos. Saludos. |
|
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