Glossary entry

Spanish term or phrase:

importe recuperable

English translation:

recoverable amount

Added to glossary by bernar3
May 27, 2008 17:25
15 yrs ago
21 viewers *
Spanish term

importe recuperable

Spanish to English Tech/Engineering Accounting
Se considerará que hay una pérdida cuando su valor contable supere a su importe recuperable, entendido éste como el mayor importe entre su valor razonable menos los costes de venta y su valor en uso.

Gracias

Discussion

bernar3 (asker) May 27, 2008:
Hablamos de activos fijos que pueden perder su valor y recuperarlo.
Henry Hinds May 27, 2008:
Más CONTEXTO, porfa. ¿De qué estamos hablando?

Proposed translations

+1
57 mins
Selected

recoverable amount

As John Rynne suggested in your previous question, you should really have a look at the related IAS...

IAS Plus International Accounting Standards IAS 36 Impairment of ...The International Accounting Standards Board (IASB), ... An impairment loss should be recognised whenever recoverable amount is below carrying amount. ...
www.iasplus.com/standard/ias36.htm - 19k - Cached - Similar pages

[PDF] PN 21 - Value of non-current assetsFile Format: PDF/Adobe Acrobat - View as HTML
fluctuation, and in light of the requirements of Accounting for the ... should not exceed, its recoverable amount. If the book value of a ...
services.thomson.com.au/asic/pn/pn021.pdf - Similar pages

Frequently Asked Questions -> Others -> Business Accounting StandardsThis compulsory devaluation is also included in the ''Accounting Standards for .... based on the judgment, devalue the book value to a recoverable amount. ...
www.fsa.go.jp/en/faq/others/others_b.html - 14k - Cached - Similar pages

BasWare - Accounting PrinciplesIn case of such indications, the recoverable amount of the cash-generating ... book value of the cash-generating unit and goodwill allocated to the unit are ...
www.basware.com/US/Investors/Financials/Accounting_Principl... - 38k - Cached - Similar pages
Peer comment(s):

agree marybro
1 hr
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Muchas gracias"
5 mins

cantidad recobrable

cantidad recobrable
Something went wrong...
16 mins

amount that can be recovered

where the book value is greater than the amount that can be recovered
Something went wrong...
+1
58 mins

recoverable value

Ya
Peer comment(s):

agree marybro
1 hr
Something went wrong...
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