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apropiación

Discussion in 'Financial Terms' started by rosalight, Apr 30, 2011.

  1. rosalight Senior Member

    Lima, Peru
    Peruvian Spanish
    Estoy traduciendo estados financieros y no puedo encontrar el término para Apropiación... es sólo una palabra, no hay contexto.

    Tal vez alguien la conozca. Gracias nuevamente

    RL
     
  2. Sherlockat

    Sherlockat Senior Member

    Australia
    Castilian (Patagonian)
    I' sorry but it's quite difficult to give you some help by using an isolated word.
    The word "Apropiación" where appears?:Is it an Asset? liability? income? equity?
     
  3. rosalight Senior Member

    Lima, Peru
    Peruvian Spanish
    Tienes toda la razón Sherlockat, aparece en un Estado de Cambios en el Patrimonio Neto Consolidado, junto con:

    Capitalización de utilidades acumuladas que yo he traducido como Capitalization of accumulated earnings

    Gracias
     
  4. Sherlockat

    Sherlockat Senior Member

    Australia
    Castilian (Patagonian)
    Uffffff well, well, well. It's a very technical matter. I'll try to give you a friendly and short answer. First, If the aforesaid account is in the Statement of Changes in Equity is because it comes by applying IFRS 3 (Business Combination) which caused a positive result for the company.

    Unfortunately, "apropiación" is a English word forced into Spanish language. In English the word is called "appropriation" which means "allocation" or rather "prorrateo", "asignación", "distribución" like that.

    So, that said, I reckon you could translate it as "appropriation process IFRS 3" people who is familiar with IFRS language are going to realise where the account comes from and why.

    If you like, wait for more contributions..
     
  5. rosalight Senior Member

    Lima, Peru
    Peruvian Spanish
    Thanks again.
     

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