gestión continuada

English translation: going concern

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:gestión continuada
English translation:going concern
Entered by: peterinmadrid

16:30 Apr 13, 2007
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Annual accounts / report
Spanish term or phrase: gestión continuada
Los Administradores han formulado las presentes cuentas anuales siguiendo el principio contable de gestión continuada, a pesar de las pérdidas ordinarias incurridas en los ejercicios [fecha]
peterinmadrid
Portugal
Local time: 06:16
going concern
Explanation:
Accounting jargon meaning it is actively engaged in business on a continuous basis for the foreseeable future - i.e., not dormant, in the process of liquidation, run off....

On www.iasplus.com you should find a list of the key "accounting principles" comparability, accruals, timing, etc.

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Note added at 7 mins (2007-04-13 16:38:10 GMT)
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"IAS Plus International Accounting Standards IAS 1, Presentation of ...
An entity preparing IFRS financial statements is presumed to be a **going concern**. If management has significant concerns about the entity's ability to ...
www.iasplus.com/standard/ias01.htm"
Selected response from:

DCypher (X)
Local time: 06:16
Grading comment
Thank you, Paul.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3going concern
DCypher (X)
5 +2ongoing management
Adriana de Groote
3continuity
Manuel Maduro


  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
going concern


Explanation:
Accounting jargon meaning it is actively engaged in business on a continuous basis for the foreseeable future - i.e., not dormant, in the process of liquidation, run off....

On www.iasplus.com you should find a list of the key "accounting principles" comparability, accruals, timing, etc.

--------------------------------------------------
Note added at 7 mins (2007-04-13 16:38:10 GMT)
--------------------------------------------------

"IAS Plus International Accounting Standards IAS 1, Presentation of ...
An entity preparing IFRS financial statements is presumed to be a **going concern**. If management has significant concerns about the entity's ability to ...
www.iasplus.com/standard/ias01.htm"

DCypher (X)
Local time: 06:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 72
Grading comment
Thank you, Paul.

Peer comments on this answer (and responses from the answerer)
agree  Noni Gilbert Riley: So will it be "annual accounts following the 'going concern assumption (GSA)' accounting principle"?
3 mins
  -> prepared according to the principle of a going concern/on a going concern basis

agree  John Rynne: Totally and absolutely.
27 mins

agree  Richard Cadena: This one is literally right on the money. It is cut and dried (no hay vuelta de hoja).
7 hrs
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8 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
ongoing management


Explanation:
Así lo he visto normalmente

Ongoing Management- [ Traduzca esta página ]Ongoing Management. Charles Schwab & Co., Inc. Call us at 866-232-9890. Send us an email ... Initial ConsultationPortfolio DesignOngoing ManagementPricing ...
www.schwab.com/.../portfolios/ongoing_management?cmsid=P-14... - 25k - En caché - Páginas similares

Institutionalizing risk management for ongoing management support- [ Traduzca esta página ]Institutionalizing risk management for ongoing management support ... Institutionalizing risk management for ongoing management support ...
searchsecurity.techtarget.com/tip/0,289483,sid14_gci1044270,00.html - 61k - En caché - Páginas similares

GM Voices: Voice Persona Ongoing Management- [ Traduzca esta página ]Our voice personas make interactions with your automated attendant more enjoyable, driving up IVR use rates. To fiind out more, contact GM Voices at ...
www.gmvoices.com/persona-ongoing-management.php - 14k - En caché - Páginas similares


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Note added at 9 mins (2007-04-13 16:40:44 GMT)
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Good Accounting Principles - Up Grade, Salt Lake County- [ Traduzca esta página ]Good Accounting Principles. Accounting provides three primary benefits to ... 2) Optimization of cash flow through ongoing management of cash reserves; and, ...
www.upgrade.slco.org/studyUp/013.html - 30k - En caché - Páginas similares


Adriana de Groote
Guatemala
Local time: 22:16
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 209

Peer comments on this answer (and responses from the answerer)
agree  patricia scott: Exactamente lo que pondría .
17 mins
  -> Gracias nuevamente amiga!

agree  Maria Garcia: y yo
20 mins
  -> Muchas gracias María!

agree  Annissa 7ar
4 hrs
  -> ¡Muchas gracias y saludos!

disagree  Richard Cadena: Tratándose de pérdidas en los ejercicios, se pone en tela de juicio la capacidad de la sociedad de seguir como un "going concern" (Negocio en marcha en el español de México), según la literatura del AICPA.
7 hrs
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10 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
continuity


Explanation:
Bot sure, but you may use this as a starting point. Based on the context, it makes sense. If I'm right, they are basically saying that they assume the business will remain in operation (indefinitely), even though the results suggest to the contrary.

Manuel Maduro
Local time: 00:16
Works in field
Native speaker of: Native in PapiamentoPapiamento, Native in SpanishSpanish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  Richard Cadena: You have understood the situation correctly, but the technical term is "going concern".
7 hrs
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