English to Spanish Bus/Financial Accounting Políticas de contabilidad

Contextos en los que aparece:
*To account for the partial write-down of the Net Investment as if it were pushed down to the Investment's long-lived assets, an allocation of the write-down is necessary.

*Therefore, the write-down of the Net Investment should be accounted for as if it were pushed down to the underlying net assets of the Investment in an affiliate consolidation.

*If the impairment charge has not been reflected on the Investment's underlying books, the push down method discussed in Scenario 2 should be used to ensure that the future effects of the impairment charge are eliminated.

Gracias-