importe en libros

English translation: book value

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:importe en libros
English translation:book value
Entered by: Margarita Ezquerra (Smart Translators, S.L.)
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18:19 Nov 24, 2006
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: importe en libros
El importe en libros de un elemento de tangible asset se da de baja en cuentas:
(a) por su enajenación o disposición por otra vía; o

(b) cuando no se espera obtener beneficios económicos futuros por su uso, enajenación o disposición por otra vía.

Is it saying that when an asset is entered into one record it is struck from another?
William Pairman
Spain
Local time: 14:20
book value / booked figures or amount
Explanation:
Suerte
Selected response from:

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 14:20
Grading comment
Many thanks Smarttrans, and to all who helped :o)

Sorry for the IT caused delay in points
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +6book value / booked figures or amount
Margarita Ezquerra (Smart Translators, S.L.)
5 +1book amount / book value / carrying value
Richard Cadena
4the amount in the books
Rolando Julio Arciniega


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
book value / booked figures or amount


Explanation:
Suerte

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 14:20
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 329
Grading comment
Many thanks Smarttrans, and to all who helped :o)

Sorry for the IT caused delay in points

Peer comments on this answer (and responses from the answerer)
agree  Rolando Julio Arciniega: Yours sounds better!
1 min
  -> Mil gracias... Me voy a preparar la cena!

agree  Ian Wrentmore: Book value
6 mins
  -> Gracias Ian

agree  Kristina Kolic
1 hr
  -> Muchas gracias Kristina

agree  marybro: Book value. Carrying value or carrying amount are also acceptable terminology in this case. ¡Saludos! (However, I wouldn't use booked figures)
2 hrs
  -> Many thanks marybro

agree  silviantonia
4 hrs
  -> Gracias silviantonia

agree  DDM
9 hrs
  -> Millones de gracias Daniel...
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3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
the amount in the books


Explanation:
:o)

Rolando Julio Arciniega
Local time: 06:20
Native speaker of: Native in SpanishSpanish
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
book amount / book value / carrying value


Explanation:
The following text is taken from the section on Goodwill and Intangible Assets of the 2005 Edition of "Accounting Trends & Techniques" published by the AICPA every year.

The provisions of SFAS No. 142 tequire that a two-step impairment test be performed annually or whenever events or changes in circumstances indicate that the "carrying value" of an asset may not be recoverable. The first step of the test for impairment compares the "Book value" of the Company's reporting unit to its estitmated fair value. The second step of net "book value" of the reporting unit exceeds the fair value, compairs the impaired fair value of goodwill to its "book value" to determine if an impairment is required.
The quotation marks are mine for purposes of highlighting the pertinent terminology.
Hope this helps.
Nearly 18 years translating for Mexico City based accounting firms, banks, financial entities, US Treasury Dept. (money laundering), etc.
Resident of Mexico City since February 1966.


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 07:20
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 650

Peer comments on this answer (and responses from the answerer)
agree  marybro: Book value or carrying value. "Carrying amount" is also used.
1 hr
  -> Thank you, Mary. I also agree that we can toss "carrying amount" into the mix. I'm having fun with a Sarbanes-Oxly project and listening to latin jazz. Saludos, Richard.
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