Meaning of capitalización in the Spanish dictionary with examples of use. GRAMMATICAL CATEGORY OF CAPITALIZACIÓN. 1 . capitalización delgada. 5. Transcript of Capitalización Delgada. add logo here. Endeudamiento con nivel de 3 veces el capital contable art. 28 F-XXVII Premisa. which traditionally was rendered by ‘subcapitalización’ in Spanish whereas the IAS/ IFRS standards introduce a novel metaphor ‘capitalización delgada’.
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As a conse- quence, new terms have been introduced, old terms have been adapted to the new reality, or are now obsolete. If we consider accounting a pedagogical concept i. Spanish term or phrase: Login or register free and only takes a few minutes to participate in this question. A comparative study of metaphor for trading in British and German inancial reporting. FrameNet-like contexts, more specifically, sentences showing the different syntactic constructions of the frame elements and the target predicate; 2.
List of Accounting Dictionaries downloaded from http: Fuertes-Olivera and Delgasa Nielsen indicates that they are deogada well-conceived reference tools.
CAPITALIZACIÓN – Definition and synonyms of capitalización in the Spanish dictionary
Term search All of ProZ. On the one hand, the proliferation of both types of reference tools will inluence terminology as they usually appear in top positions in cpitalizacion searches. Login to enter a peer comment or grade.
Fuertes-Olivera and Sandro Nielsen European accounting terminology is dynamic as delyada creation and formation occurs on national, European Union and international levels. A list of markers for e.
Jurisprudence seeks how meaning was created. It must have smart searches Make sure depgada has several routes to its data and brings together related items. For example, the term insurance contract comes from the subject ield of insurance, but has been adopted as a term in accounting with its own oicial deinition speciically designed for inancial reporting purposes.
Now that so much information has been made machine-readable, the scope for research has grown tremendously. Communicative user situations occur when people need help in con- nection with ongoing acts of communication, for instance when accountants and journalists are writing texts and then consult dictionaries to ind help to success- fully complete their tasks.
If a search results in many hits, users should be allowed to re-deine their searches. This is a necessary condition for the standards to be convergent and transparent. However, not all EU languages have followed this change in terminology.
Such tools are in high demand in the ield of account- ing as this is an area that has undergone structural and terminological develop- ments in the last odd years delgaxa as well as internationally. My presentations Profile Feedback Log out. Conflicts are now described as police actions, peacekeeping operations, missions, armed conflicts, a terminology often leading to confusion.
Professional translators and students oten consult dictionar- ies when translating accounting texts and professors correcting essays or marking examination papers may want help to resolve linguistic or extra-linguistic issues.
Meaning of “capitalización” in the Spanish dictionary
When the global inancial crisis was in its infancy, experts developed new terms capitalizaciln as sub-prime debt when explaining what was going on, a term that did not alarm non-experts. However, she finds that the factors causing the knowledge development are quite different What the construction of the accounting dictionaries reveals about metaphorical terms in culture-bound subject fields.
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A full set of inancial statements comprises several independent documents, for example the balance sheet, showing the inancial position of a business at a speciic date; the income statement, showing the income and expenses for a speciic period and the resulting proit or loss; and the cash low statement, showing the movement of cash during a speciic period.
Condamine shows how three types of clues formal, quantitative and distributional are used in order to identify polysemy, synonymy or loanwords. The authors argue that legal terms do not carry inherent meaning but only denote in a particular temporal and spatial context. A corpus-based monolingual German dictionary. The more global international trade and industry has become, the greater the need has become to have transparent and comparable financial reports. Howev- er, deinitions in the strict sense of the word do not provide all the data necessary to fulil user needs in communicative and cognitive user situations and may, there- fore, be supplemented by usage notes explaining changes in accounting rules and hence in terminology.