English to Portuguese Bus/Financial Accounting Accounting

Eu vi várias entradas para layer aqui no Kudoz, mas acho que nenhuma delas se enquadra no meu contexto. Coloquei as palavras em letra maiúscula para melhor visualização.

Under US GAAP, a liability is not remeasured for changes in the risk-free rate because the credit-adjusted risk-free rate used to initially measure the obligation is used for all subsequent reductions in the estimated gross future cash flows. Only if the estimated gross future cash flows are increased is the discount rate changed to reflect the current risk-free rate (i.e., only for the incremental expenditures or the new LAYER). IFRS requires the discount rate used to estimate the liability to be based on current discount rates at each balance sheet date. The use of different discount rates to measure changes in an ARO (asset retirement obligation) under US GAAP creates a LAYERING of ARO liabilities (i.e., each new LAYER is treated as a new ARO) that does not exist for decommissioning liabilities under IFRS because the entire liability is discounted at current rates. Accordingly, differences in the timing and amount recognized for changes in AROs likely will occur