se reconocen en resultados

English translation: Exchange differences are recognised in profit or loss in the period in which they arise

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Las diferencias de cambio se reconocen en resultados en el período en que se producen
English translation:Exchange differences are recognised in profit or loss in the period in which they arise
Entered by: Taña Dalglish

22:12 Jul 17, 2018
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Financial Statement Report
Spanish term or phrase: se reconocen en resultados
Transacciones en /łłoneda Extranjera - Las transacciones en moneda dìstinta a la moneda funcional de la entidad (moneda extranjera) son registradas utilizando los tipos de cambio vigentes en la fecha que se efectÚan las operaciones,
Al final de cada período, las partidas monetarias son reconvertidas a los tipos de cambio de cierre.
Las partidas no monetarias registradas at valor razonable, son reconvertidas a los tipos de cambio vigentes a la fecha en que se determinó el valor razonable.
Las partidas no monetarias que se miden en términos del costo histórico, no han sido reconvertidas.
Las diferencias de cambio se reconocen en resultados en el período en que se producen, a excepción de las diferencias en cambio de las transacciones realizadas con el fin de cubrir ciertos riesgos de cambio, y las diferencias de cambio de las partidas monetarias por cobrar o pagar de negocios en el extranjero cuya liquidación no es planeada ni probable que ocurra y no forma parte de la inversión neta en la operación del extranjero, que se reconocen inicialmente en otro resultado integral y son reclasificadas del patrimonio al resultado del periodo de la enajenación o disposición parcial de la inversión neta.
María Paula Palomar
Argentina
Local time: 13:02
Exchange differences are recognised in profit or loss in the period in which they arise
Explanation:
Appears to be a standard clause: "Exchange differences are recognised in profit or loss in the period in which they arise ....".

Group accounting policies - Bodycote plc
bodycote.annualreport2015.com/.../Group-accounting-policies.pd...
***Exchange differences are recognised in profit or loss in the period in which they arise except for:
■ exchange differences on transactions entered into to hedge certain foreign currency risks; and
■ exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely
to occur (therefore forming part of the net investment in the foreign operation) which are recognised initially in the consolidated statement
of comprehensive income and reclassified from equity to profit or loss on disposal or partial disposal of the net investment.****



[PDF] JSE Group Financials 2017 - Final - Jamaica Stock Exchange
https://www.jamstockex.com/.../JSE-Group-Financials-2017-Fin...
21 feb. 2018 - not retranslated. ***Exchange differences are recognised in profit or loss in the period in which they arise.*** (b) Current vs. non-current classification.


Page 87 - Sundance Resources Ltd Annual Report 2013
https://sundanceresources.com.au/irm/content/.../page87.html - Traducir esta página
Exchange differences are recognised in profit or loss in the period in which they arise except for: • exchange differences on foreign currency borrowing which ...

[PDF]Company Number 05123368 REPORT OF THE DIRECTORS AND ...
www.cravenhousecapital.com/.../craven hse 2014 acs_...
26 nov. 2014 - Exchange differences are recognised in profit or loss in the period in which they arise except for exchange differences on monetary items ...

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Note added at 2 hrs (2018-07-18 00:55:30 GMT)
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http://bodycote.annualreport2015.com/media/201806/Group-acco...
Selected response from:

Taña Dalglish
Jamaica
Local time: 11:02
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
2 +3Exchange differences are recognised in profit or loss in the period in which they arise
Taña Dalglish
4are reconciled in outcomes/results
David Hollywood


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
are reconciled in outcomes/results


Explanation:
for the period in which they are produced

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Note added at 2 hrs (2018-07-18 00:48:19 GMT)
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ttps://en.wikipedia.org/wiki/Reconciliation_(accounting)
Traducir esta página
In accounting, reconciliation is the process of ensuring that two sets of records are in agreement. Reconciliation is used to ensure that the money leaving an account matches the actual money spent. This is done by making sure the balances match at the end of a particular accounting period. ... In both cases where mistakes are identified as a result of the reconciliation ...

David Hollywood
Local time: 13:02
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 730
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +3
Exchange differences are recognised in profit or loss in the period in which they arise


Explanation:
Appears to be a standard clause: "Exchange differences are recognised in profit or loss in the period in which they arise ....".

Group accounting policies - Bodycote plc
bodycote.annualreport2015.com/.../Group-accounting-policies.pd...
***Exchange differences are recognised in profit or loss in the period in which they arise except for:
■ exchange differences on transactions entered into to hedge certain foreign currency risks; and
■ exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely
to occur (therefore forming part of the net investment in the foreign operation) which are recognised initially in the consolidated statement
of comprehensive income and reclassified from equity to profit or loss on disposal or partial disposal of the net investment.****



[PDF] JSE Group Financials 2017 - Final - Jamaica Stock Exchange
https://www.jamstockex.com/.../JSE-Group-Financials-2017-Fin...
21 feb. 2018 - not retranslated. ***Exchange differences are recognised in profit or loss in the period in which they arise.*** (b) Current vs. non-current classification.


Page 87 - Sundance Resources Ltd Annual Report 2013
https://sundanceresources.com.au/irm/content/.../page87.html - Traducir esta página
Exchange differences are recognised in profit or loss in the period in which they arise except for: • exchange differences on foreign currency borrowing which ...

[PDF]Company Number 05123368 REPORT OF THE DIRECTORS AND ...
www.cravenhousecapital.com/.../craven hse 2014 acs_...
26 nov. 2014 - Exchange differences are recognised in profit or loss in the period in which they arise except for exchange differences on monetary items ...

--------------------------------------------------
Note added at 2 hrs (2018-07-18 00:55:30 GMT)
--------------------------------------------------

http://bodycote.annualreport2015.com/media/201806/Group-acco...

Taña Dalglish
Jamaica
Local time: 11:02
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 202
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  patinba
27 mins
  -> Thanks Pat.

agree  John Rynne
3 hrs
  -> Thank you John.

agree  enrfer
3 hrs
  -> Thank you enrfer.
Login to enter a peer comment (or grade)



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