Glossary entry

Spanish term or phrase:

gestión continuada

English translation:

going concern

Added to glossary by peterinmadrid
Apr 13, 2007 16:30
17 yrs ago
2 viewers *
Spanish term

gestión continuada

Spanish to English Bus/Financial Finance (general) Annual accounts / report
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]
Proposed translations (English)
5 +3 going concern
5 +2 ongoing management
3 continuity

Proposed translations

+3
5 mins
Selected

going concern

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"
Peer comment(s):

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
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you, Paul."
+2
8 mins

ongoing management

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
Peer comment(s):

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
Something went wrong...
10 mins

continuity

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.
Peer comment(s):

neutral Richard Cadena : You have understood the situation correctly, but the technical term is "going concern".
7 hrs
Something went wrong...
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