GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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22:55 Feb 3, 2018 |
Spanish to English translations [PRO] Bus/Financial - Management / currency risk | |||||
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| Selected response from: Taña Dalglish Jamaica Local time: 04:25 | ||||
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Summary of answers provided | ||||
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4 | postponed cash flows in foreign currencies |
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3 +1 | deferred cash flows (denominated) in foreign currencies |
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postponed cash flows in foreign currencies Explanation: My take |
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deferred cash flows (denominated) in foreign currencies Explanation: flujos de caja aplazados nominados en divisas > deferred cash flows (denominated) in foreign currencies. You could leave out "denominated". La exposición transaccional se refiere al impacto de las variaciones cambiarias sobre los flujos de caja aplazados nominados en divisas, mientras que la operativa se focaliza en los flujos futuros independientemente de la moneda que los define, local o extranjera. Así, el efecto conjunto de ambos tipos de exposición se denomina genéricamente exposición económica y, por tanto, se relaciona con el impacto del riesgo cambiario sobre el valor de la empresa. International Accounting Standard 7 Statement of Cash Flows ... www.frascanada.ca/international-financial-reporting-standar... non-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency gains ... **Cash flows denominated in a foreign currency** are reported in a manner consistent with IAS 21 The Effects ... Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows. International Accounting Standard 7 Statement of cash flows ec.europa.eu/internal_market/accounting/docs/consolidated/ias7_en.pdf An entity shall prepare a statement of cash flow in accordance with the requirements of this Standard and shall .... non-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency gains ... **Cash flows denominated in a foreign currency** are reported in a manner consistent with IAS 21 -------------------------------------------------- Note added at 6 days (2018-02-09 23:41:11 GMT) Post-grading -------------------------------------------------- Gracias. |
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