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Traspaso a resultados / subvención

English translation: Subsidy transferred to profit and loss

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15:24 Sep 28, 2011
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: Traspaso a resultados / subvención
Esta expresión aparece en una tabla relativa a los movimientos habidos durante los ejercicios 2009 y 2010 en el capítulo del balance consolidado dedicado a Socios externos. Otros conceptos que aparecen en la misma tabla son:

Saldo inicial
Variaciones en el perímetro y traspasos
Ajustes por cambio de valor y diferencias de conversión
Altas subvenciones
Traspaso a resultados Subvención
Dividendos

No sé cómo interpretarlo. ¿se refiere a traspaso de la subvención a los resultados? ¿cómo se podría traducir?

Gracias
GPSONIA
English translation:Subsidy transferred to profit and loss
Explanation:
.
Selected response from:

xxxFVS
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Summary of answers provided
5(Government) grants recognized in profit or lossCvejanov
5Subsidy transferred to profit and lossxxxFVS
4grant transfer to income
Emiliano Pantoja


  

Answers


7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
grant transfer to income


Explanation:
traspaso al resultado del ejercicio de la subvención

Emiliano Pantoja
Spain
Local time: 03:44
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 4
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32 mins   confidence: Answerer confidence 5/5
Subsidy transferred to profit and loss


Explanation:
.

xxxFVS
Native speaker of: Native in EnglishEnglish
PRO pts in category: 160
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Thanks a lot!
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3 days 9 hrs   confidence: Answerer confidence 5/5
(Government) grants recognized in profit or loss


Explanation:
IAS/NIC 20, par. 14 & 15:

"...government grants are a financing device and should be dealt with as such in the statement of financial position rather than be recognised in profit or loss to offset the items of expense that they finance."
"...because government grants are receipts from a source other than shareholders, they should not be recognised directly in equity but should be recognised in profit or loss in appropriate periods."


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Note added at 3 días9 horas (2011-10-02 00:51:35 GMT)
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Also, according to IAS 20: recognised as income/charged as an expense (depending on accounting treatment)


    Reference: http://www.iasplus.com/standard/ias20.htm
Cvejanov
Local time: 23:44
Specializes in field
Native speaker of: Native in SpanishSpanish
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