Glossary entry (derived from question below)
English term or phrase:
rollforward period
Spanish translation:
periodo de tiempo para traspaso(s)
Added to glossary by
Rocio Barrientos
Jan 14, 2008 02:59
16 yrs ago
21 viewers *
English term
rollforward period
English to Spanish
Bus/Financial
Accounting
pruebas sustantivas de auditoría
• The level of inherent risk, which is affected by:
• The length of the rollforward period
• The extent of activity (transaction volume) or growth in account balances expected during the rollforward period (too much of either may make interim testing inadvisable)
• The materiality of the account balances
• The relative stability or volatility of the client's business and the environment in which it operates expected during the "rollforward" period
• The level of attention expected to be applied by the client to obtaining proper cutoffs, to scheduling details of account balances and changes therein, and to adjusting the accounts at year end compared to the interim audit date
• The nature and extent of planned "rollforward" procedures (procedures employed to extend audit conclusions to the balance sheet date) and level of detection risk achievable from them.
Revisé el glosario y no me convencieron las opciones existentes. Les pongo todo el contexto posible. Agradezco sobremanera su ayuda.
• The length of the rollforward period
• The extent of activity (transaction volume) or growth in account balances expected during the rollforward period (too much of either may make interim testing inadvisable)
• The materiality of the account balances
• The relative stability or volatility of the client's business and the environment in which it operates expected during the "rollforward" period
• The level of attention expected to be applied by the client to obtaining proper cutoffs, to scheduling details of account balances and changes therein, and to adjusting the accounts at year end compared to the interim audit date
• The nature and extent of planned "rollforward" procedures (procedures employed to extend audit conclusions to the balance sheet date) and level of detection risk achievable from them.
Revisé el glosario y no me convencieron las opciones existentes. Les pongo todo el contexto posible. Agradezco sobremanera su ayuda.
Proposed translations
(Spanish)
4 | periodo de tiempo [permitido] para traspaso de saldo(s) {contables} |
Rocio Barrientos
![]() |
4 | proceso de traspaso/transcripción a.. |
Lydia De Jorge
![]() |
Change log
Feb 11, 2008 13:39: Rocio Barrientos Created KOG entry
Proposed translations
5 hrs
Selected
periodo de tiempo [permitido] para traspaso de saldo(s) {contables}
The length of the rollforward period
ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting period's balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review); or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).
(accounting glossary)
carry forward (accounting) (US) transferir al período siguiente (contabilidad)
www.wordreference.com/es/translation.asp?tranword=forward
ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting period's balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review); or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).
(accounting glossary)
carry forward (accounting) (US) transferir al período siguiente (contabilidad)
www.wordreference.com/es/translation.asp?tranword=forward
4 KudoZ points awarded for this answer.
Comment: "¡Muchas gracias a ambas!"
42 mins
proceso de traspaso/transcripción a..
sugg
Something went wrong...