May 24, 2011 17:26
12 yrs ago
46 viewers *
Spanish term
resultado integral total
Spanish to English
Bus/Financial
Business/Commerce (general)
This term comes from an interim financial report of a company in Chile.
CONTEXT: "La ganancia neta o resultado integral total del primer trimestre de 2011, en consecuencia, aumentó también desde US$ xxxx millones durante el periodo enero a marzo del año 2010 a US$ yyyy millones en igual periodo del año 2011, lo que representa un incremento de zz %."
CONTEXT: "La ganancia neta o resultado integral total del primer trimestre de 2011, en consecuencia, aumentó también desde US$ xxxx millones durante el periodo enero a marzo del año 2010 a US$ yyyy millones en igual periodo del año 2011, lo que representa un incremento de zz %."
Proposed translations
(English)
5 +1 | total comprehensive income | Richard Cadena |
References
. | chica nueva |
Proposed translations
+1
9 mins
Selected
total comprehensive income
A suggestion.
Hope this helps.
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Note added at 21 mins (2011-05-24 17:48:04 GMT)
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The annual publication of "Accounting Trends & Techniques" by the AICPA includes a whole chapter on "Comprehensive Income". It is Section Four and is between the section on the Income Statement and Stockholders' Equity.
Following is a transcription of the introduction to this chapter found on page 447 of the 2009 edition of Accounting Trends and Techniques:
4.01 Statement of Financial Accounting Standards (SFAS) No. 130, Reporting Comprehensive Income, which is codified at FASB Accounting Standards Codification (ASC) 220, Comprehensive Income requieres that a full set of general-purpose financial statements report comprehensive income and its components. Comprehensive income includes net income, foreign currency items, defined benefit postretirement plan adjustments, changes in the fair value of certain derivatives, and unrealized gains and losses on certain investments in debt and equity securities. If an entity only has net income, it is not required to report comprehensive income. SFAS No. 130 (ASC 220) encourage reporting comprehensive income in either a combined statement of income and comprehensive income or in a separate statement of comprehensive income.
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Note added at 22 mins (2011-05-24 17:49:26 GMT)
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4.02 SFAS No. 130 (ASC 220) also states that an entity shall disclose the amount of income tax expense or benefit allocated to each component of other comprehensive income (including reclassification adjustments), either on the face of the statement in which those components are displayed or in the notes thereto.
Hope this helps.
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Note added at 21 mins (2011-05-24 17:48:04 GMT)
--------------------------------------------------
The annual publication of "Accounting Trends & Techniques" by the AICPA includes a whole chapter on "Comprehensive Income". It is Section Four and is between the section on the Income Statement and Stockholders' Equity.
Following is a transcription of the introduction to this chapter found on page 447 of the 2009 edition of Accounting Trends and Techniques:
4.01 Statement of Financial Accounting Standards (SFAS) No. 130, Reporting Comprehensive Income, which is codified at FASB Accounting Standards Codification (ASC) 220, Comprehensive Income requieres that a full set of general-purpose financial statements report comprehensive income and its components. Comprehensive income includes net income, foreign currency items, defined benefit postretirement plan adjustments, changes in the fair value of certain derivatives, and unrealized gains and losses on certain investments in debt and equity securities. If an entity only has net income, it is not required to report comprehensive income. SFAS No. 130 (ASC 220) encourage reporting comprehensive income in either a combined statement of income and comprehensive income or in a separate statement of comprehensive income.
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Note added at 22 mins (2011-05-24 17:49:26 GMT)
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4.02 SFAS No. 130 (ASC 220) also states that an entity shall disclose the amount of income tax expense or benefit allocated to each component of other comprehensive income (including reclassification adjustments), either on the face of the statement in which those components are displayed or in the notes thereto.
Reference:
Peer comment(s):
agree |
chica nueva
: Creo que sí.
3 hrs
|
Thank you, New Gal. Saludos from Mexico City, Richard.
|
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
Reference comments
3 hrs
Discussion
"Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all non-owner changes in equity (in contrast to net income which does not include some changes in equity)." http://financial-dictionary.thefreedictionary.com/Comprehens... income was computed for these companies and compared with reported net income" http://ideas.repec.org/a/maj/ancoec/v14y1999i1p52-57.html