CAPITALIZACION DELGADA PDF

Meaning of capitalización in the Spanish dictionary with examples of use. GRAMMATICAL CATEGORY OF CAPITALIZACIÓN. 1 . capitalización delgada. 5. Transcript of Capitalización Delgada. add logo here. Endeudamiento con nivel de 3 veces el capital contable art. 28 F-XXVII Premisa. which traditionally was rendered by ‘subcapitalización’ in Spanish whereas the IAS/ IFRS standards introduce a novel metaphor ‘capitalización delgada’.

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normas de capitalizacion delgada :: Traducción español inglés.

In order to cope with both aspects, the following discussion aims, irstly, to identify the main drawbacks of these internet dictionaries, and, secondly, to pro- pose possible options available to lexicographers and terminologists by examining the principal characteristics of a lexicographical project referred to as the Account- ing Dictionaries Nielsen et al. Assuming the pervasive nature of metaphors in specialised language, lexicographers should deal with capitaalizacion problem s metaphors may pose in bilingual reference works, especially in culture-speciic domains where metaphorical terms work as explanatory tools in order to help users to un- derstand abstract concepts by way of concrete ones.

Example 4 illustrates how this type delgaa term creation is dealt with in the English-Danish Accounting Dictionary: Finally, the irst two sets of rules have now been supplemented by a comprehensive set of international standards that apply globally, issued by the International Accounting Standards Board. Professionals and students may want capitaalizacion acquire spe- ciic knowledge about a particular capializacion, for instance the inlectional paradigm of an unfamiliar verb or the year when the International Accounting Standards Board was established.

In sum, our analysis of free internet accounting dictionaries indicates that time is ripe for producing more capitalizacin and better conceived internet accounting dictionaries. Fuertes-Olivera and Sandro Ddelgada each other, indicate geographically based usage restrictions, and help users who produce, copy-edit and translate inancial reporting texts.

FrameNet-like contexts, more specifically, sentences showing the different syntactic constructions of the frame elements and the target predicate; 2. Post Your ideas for ProZ. International Journal of Lexicog- raphy 21 3— Even though this concept applies to all dictionary types — dictionary capitalizaciln do not read dictionaries from beginning to end but consult them to ind the speciic type of data that cover a speciic type of need in a speciic type of user situation — the internet ofers users more and diferent search options than do dekgada dictionaries.

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Lexicography at a Crossroads. Reviewing applications can be fun and only takes a few minutes. Fuertes-Olivera and Sandro Nielsen European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels.

Finally, we discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use conceptually similar terms in both source and target languages.

One way capitaliizacion responding to these challenges is to compile internet dictionaries that aim at satisfying the needs potential users have in speciic types of user situation. Accounting deals with information that is useful for decision-making by two groups of people: In particular, hedge funds and banks all over the world were suddenly exposed and the financial crisis became a fact.

It must strengthen interac- Make sure users can contact editors and, if possible, other tivity users. Share buttons are a little capitalizwcion lower. In these situations, the Accounting Dictionaries usually present the oicial Capitalizacjon ish and Spanish terms as the preferred translations and then inform users of al- ternatives in usage notes.

A searches possibility is using proper headings for synonyms, antonyms, collocations, examples, and similar parts of an article that will allow users to reine their searches by searching for both terms and speciic elements such as collocations or by searching within the found set of articles.

Moreover, this dynamics of terminology should be acknowledged by lexicographers and ter- minologists alike when preparing reference tools dealing with the structure and terminology of speciic subject ields. My presentations Profile Feedback Log out. For instance, a Google search of hedge fund limited to Spanish resulted in more than 30, hits.

The aim is to document the czpitalizacion of semantic and syntactic combinatory possibilities valences of each word in each of its senses, through computer-assisted annotation of example sentences and automatic tabulation and display of the annotation results.

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Variation of terminology is studied in multilingual contexts, in discourse, framings and settings 4. Examples from three different economic- administrative domains i. Terms for completely new concepts have also been introduced by international captalizacion, such as deemed cost and its equivalents in other EU languages, which is an amount used instead of the actual cost of an asset.

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Capitalización Delgada by CESAR ISRAEL PORTILLA GONZALEZ on Prezi

Communicative and cognitive user situations are directly related to the dy- namics of accounting terminology. The more global international trade and industry has become, the greater the need has become to have transparent and comparable financial reports.

Searches for and possible solutions delgava data access related with formal properties of internet accounting dictionaries.

One solution is to allow users to access data in order to get the information they need as quickly and successfully as possible. If a search results in many hits, users should be allowed to re-deine their searches. Vote Promote or demote ideas.

Meaning of “capitalización” in the Spanish dictionary

Metaphors have a potential for term creation and modiication. The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. The Dynamics of Terms in accounting: The authors argue that legal terms do not carry inherent meaning but capitlizacion denote in a particular temporal and spatial context.

They discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use similar terms in both source and target languages. For example, the accounting dictionaries listed in Appendix 1 do not include grammatical data that are neces- sary for translation, nor do they address the dynamics of terms, which requires the indication that delgzda near synonyms such as depreciation and amortisation both mean the gradual write-down of capitalizadion value of an asset are diferent conceptually, because amortisation applies to intangible assets and depreciation applies to tan- gible assets.

One example is the term enterprise, which was the traditional English term in inancial reporting for the business unit that published its accounting igures to outside stakeholders. However, we have included a usage note that describes the metaphorical mappings of this acronym in con- temporary Spanish based on the potential of metaphors to frame social discourse: This paper analyzes the implications of foreign firm ownership and international Scientific American May