Glossary entry

English term or phrase:

Retiring book value

Spanish translation:

valor residual / valor residual contable

Added to glossary by Emmanuel Sanjuan
Jul 18, 2008 07:02
16 yrs ago
1 viewer *
English term

Retiring book value // duda

English to Spanish Bus/Financial Accounting ias
If the residual book value of an asset disposal (308827 "Retiring book value - disposal of PPE and intangible assets") exceeds the income from its disposal (308826 "Income from the disposal of PPE and intangible assets"), the remaining loss from the disposal must be shown under this heading (cf. also 304100 "Gains from the disposal of PPE and intangible assets").

(para mi se trata del
"valor contable del activo después de su desapropiación/ eliminación"
sin embargo no se me occurre nada más corto)
Proposed translations (Spanish)
4 +1 valor residual

Discussion

Emmanuel Sanjuan (asker) Jul 18, 2008:
duda: valor residual razón : el documento incluye
"residual value" y
"residual book value"

Proposed translations

+1
40 mins
Selected

valor residual

Ejemplo:
- "Valor residual: Precio de venta estimado de un activo cuyo valor contable se ha depreciado totalmente. "http://www.intracen.org/tfs/docs/glossary/vs.htm



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Note added at 7 hrs (2008-07-18 14:31:44 GMT) Post-grading
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¡Bueno, yo preferiría estar en la playa compañero Emmanuel! :-) ¡A mandar!
Note from asker:
gracias Tomás !!
Peer comment(s):

agree Jorge Merino : sí, y "retiring book value" es "valor residual contable" o "valor residual en los libros"
5 hrs
Gracias Jorge. Sí, pienso igual.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "menos mal que estáis ahí :-) Gracias"
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