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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Capitaoizacion has obtained his accreditation for Full Professor in Auth with social network: Deinition and usage note in the article pooling-of-interests method in English Accounting Dictionary he deinition explains the meaning of an important US accounting term and the usage note informs users of a change in the substantive accounting rules and refers to a term that has replaced the lemma in connection with business combinations.

Principles and Practice for Legal Language.

normas de capitalizacion delgada :: Traducción español inglés.

By adopting these metaphors, experts and authors of inancial texts create images in the minds of people that suit the particular situations they describe in the real world.

Sandro Nielsen is an oicially sworn translator and interpreter. A description of the Accounting Dictionaries Lexicographers have made several attempts to meet the demands and needs of users. A closer study shows that the English accounting terminology applied by the interna- tional inancial reporting standards is biased towards American terminology but uses some British terminology and consistently applies British spelling Nielsen and Mourier However, we have included a usage note that describes the metaphorical mappings of this acronym in con- temporary Spanish based on the potential of metaphors to frame social discourse: To make this website work, we log user data and share it with processors.

Moreover, this capitalizacoin of terminology should be acknowledged by lexicographers and ter- minologists alike when preparing reference tools dealing with the structure and terminology of speciic subject ields. A corpus-based study of the LSP of In- fertility.

Also, users may be guided to diferent search options. Share buttons are a little bit lower. However, the felgada of internet accounting dictionaries shows that not all attempts have been equally successful. The monolingual corpora in the target language, on the other hand, allow them to refine these results and to extract salient collocates, showing the combinatorial properties of trend verbs. Journal of Lin- guistics 34, 11—35 Delgadaa, L. Using data from mainland China, Hong Kong, Macau and Taiwan, the authors demonstrate diversity and try to defend legal terms as signs while at the same time showing that it is necessary to tolerate terminological diversity.


Instead, international standard-setting documents, national legislation and accounting practices should be investigated to produce current representation of its concepts and terms.

Meaning of “capitalización” in the Spanish dictionary

I also expect the dictionary to be able to give satisfactory answers to those questions that I forget to ask. Principles and Practice for Legal Languagea printed and an online bilingual law dictionary, three printed and ive online accounting dic- tionaries, and a major contributor to the Capitallizacion of Specialised Lexicography.

For example, the accounting dictionaries listed in Appendix 1 do not include grammatical data that are neces- sary for translation, nor do they address the dynamics of terms, which requires the indication that two near synonyms such as depreciation and amortisation both mean the gradual write-down of calitalizacion value of an asset are diferent conceptually, because amortisation capitalizafion to intangible assets and depreciation applies to tan- gible assets.

Peer comments on this answer and responses from the answerer. The dictionaries discussed illustrate the idea that classes of SRs can reflect the conceptual structure of a given field. Close and don’t show again Close.

For instance, they do not difer- entiate between capitalizaciob and polysemous terms due to the wrong assump- capitzlizacion that terminology aims at one-to-one equivalence. In addition, accounting experts are consulted to ensure the most comprehensive coverage of terms. We have overcome the above two problems by adopting a general strategy for the translation of metaphors. 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.

One reason for this is that their compilers appear to cwpitalizacion forgotten that LSP learners do not master their native terminology and lack technical insights. By doing so, the theory supports the oten-quoted claim that metaphors are ideal ideological weapons to frame political or economic discourse. Jurisprudence seeks how meaning was created.

Remember me on this computer. This has been one of the motives for the European initiative to harmonize the presentation of financial statements of public limited companies, through the international accounting standards IAS and the international financial reporting standards IFRS adopted by the EU in The greatest challenge in this adaptation process has not been to choose the best terminology to denote the various capitalizacoin concepts, but to delineate the concepts in such a way that the adaptation to a national accounting legislation is successful.

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The parallel corpora, on the one hand, provide information on the frequency and equivalence of translations. 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. Changes in accounting terminology are equally relevant when translating ac- counting texts.

However, not all EU languages have followed this change in terminology. View forum View forum without depgada on UserVoice.

capitalización delgada

Red on blue is not. A cursory analysis of internet dictionary portals and dictionary aggregators results in three signiicant indings. He has published more than academic contributions, some of which have been published in well-known journals and academic series.

Both problems oten force potential users to abandon their searches before they get the answers to their questions. In the ield of accounting, terminological changes should be made with due regard to the demands made by internal and ex- ternal reporting. Accounting deals with information that is useful for decision-making by two groups of people: In sum, compilers of internet accounting dictionaries should discard the practice of selecting lemmata by frequency, as this criterion may be useful in general language but not in spe- cialised language.

Flavio Granados Venezuela Local time: Teaching interests focus on lexicography and legal translation for translators and interpreters. During the s and the irst decade of the 21st century, the term enterprise has gradually been replaced by the term entity in e.

General characteristics of internet accounting dictionaries Proper Internet dictionaries are not digitised, machine-readable versions of print- ed dictionaries. Occasionally, the oicial EU translations compete with national term creation.

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