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procedimiento sucesivo o por etapas

English translation: bottom-up procedure

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10:54 Sep 23, 2011
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: procedimiento sucesivo o por etapas
Esta expresión aparece en el apartado relativo a las normas de consolidación de las cuentas anuales de un grupo de empresas y hace referencia al procedimiento aplicado para elaborar las cuentas.

"El procedimiento aplicado para la elaboración de las cuentas anuales consolidadas del ejercicio 2010 ha sido el denominado “sucesivo o por etapas”, que supone la obtención de las cuentas anuales consolidadas del Grupo a partir de las correspondientes a cada uno de los subgrupos que lo integran, partiendo del más reducido y ascendiendo en el proceso hasta llegar al Grupo Global"

¿cómo se podría traducir? las opciones que se me ocurren son muy literales.

Gracias
GPSONIA
English translation:bottom-up procedure
Explanation:
I don't know if there's an 'official' term, but if not, this suggestion makes sense.
Selected response from:

philgoddard
United States
Grading comment
I think it suits. Thanks a lot!
4 KudoZ points were awarded for this answer

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4bottom-up procedurephilgoddard


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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
bottom-up procedure


Explanation:
I don't know if there's an 'official' term, but if not, this suggestion makes sense.

philgoddard
United States
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 90
Grading comment
I think it suits. Thanks a lot!
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