Sep 5, 2019 15:30
4 yrs ago
10 viewers *
Spanish term
Uruguay
Seriedad y confidencialidad
Native in: Spanish 
Works in: Spanish to English, English to Spanish
contabilidad suficiente
Spanish to English
Bus/Financial
Accounting
impuestos
En Uruguay, para algunos contribuyentes existe lo que se denomina "régimen de contabilidad suficiente"
Copio aquí el concepto:
Los contribuyentes de IRAE que están obligados a llevar contabilidad suficiente por su forma jurídica son las sociedades anónimas y en comandita por acciones, los establecimientos permanentes, entes autónomos y servicios descentralizados del dominio industrial y comercial del Estado, los Fondos de inversión cerrados de crédito y los fideicomisos excepto los de garantía. También lo están los contribuyentes cuyos ingresos en el ejercicio anterior superaron UI 4.000.000 (US$ 320.000).
El IRAE, es el Impuesto a la Renta de la Actividad Económica.
Mi duda es *contabilidad suficiente*
Entiendo que no es "simplified accounting"
Agradezco sus sugerencias.
Copio aquí el concepto:
Los contribuyentes de IRAE que están obligados a llevar contabilidad suficiente por su forma jurídica son las sociedades anónimas y en comandita por acciones, los establecimientos permanentes, entes autónomos y servicios descentralizados del dominio industrial y comercial del Estado, los Fondos de inversión cerrados de crédito y los fideicomisos excepto los de garantía. También lo están los contribuyentes cuyos ingresos en el ejercicio anterior superaron UI 4.000.000 (US$ 320.000).
El IRAE, es el Impuesto a la Renta de la Actividad Económica.
Mi duda es *contabilidad suficiente*
Entiendo que no es "simplified accounting"
Agradezco sus sugerencias.
Proposed translations
(English)
| 4 +2 | keep accounts according to generally accepted accounting principles (GAAP) |
Wilsonn Perez Reyes
|
| 3 | cash&accrual accounting |
Juan Arturo Blackmore Zerón
|
References
| Refs. |
Taña Dalglish
|
Proposed translations
+2
18 mins
Wilsonn Perez Reyes
El Salvador
El Salvador
Native in Spanish
Specializes in field
El Salvador
BA in Translation & BA in Law
Native in: Spanish 
Works in: English to Spanish, Spanish to English, French to Spanish, and 2 more.
Related KudoZ points
:
36
Spanish term (edited):
llevar contabilidad suficiente
Selected
keep accounts according to generally accepted accounting principles (GAAP)
The NoHoWest NC shall keep accounts according to generally accepted accounting principles (GAAP). It will also do the following:
https://webcache.googleusercontent.com/search?q=cache:jTzCVv...
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En los EE.UU., usamos "Generally Accepted Accounting Principles" o GAAP
https://forum.wordreference.com/threads/régimen-de-contabili...
https://webcache.googleusercontent.com/search?q=cache:jTzCVv...
-----------------------
En los EE.UU., usamos "Generally Accepted Accounting Principles" o GAAP
https://forum.wordreference.com/threads/régimen-de-contabili...
Peer comment(s):
| agree |
Mark Harris
: I was just about to post this myself ;)
0 min
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Muchas gracias, Mark.
|
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| agree |
Luis M. Sosa
4 hrs
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Muchas gracias, Luis.
|
4 KudoZ points awarded for this answer.
Comment: "Agradezco a todos y cada uno de los que colaboraron con esta duda. "
4 hrs
Juan Arturo Blackmore Zerón
Mexico
Mexico
Native in Spanish
Mexico
Confianza, certeza, creatividad.
Native in: Spanish (Variant: Mexican)
Works in: English to Spanish, Italian to Spanish, French to Spanish, and 6 more.
Related KudoZ points
:
12
Reference comments
21 mins
Taña Dalglish
Jamaica
Jamaica
Native in English
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Related KudoZ points
:
88
Reference:
Refs.
Some ideas: 1) adequate accounting principles (US: generally known as GAAP).
uruguay:
[PDF]
Tax System-PDF - Uruguay XXI
https://www.investinuruguay.uy › investors-guide › tax-system › download
The Corporate Income Tax (IRAE) is an annual tax at the rate of 25% on the net ...... prepared in accordance with **adequate accounting standards**, should adjust.
Tax Aspects - Uruguay XXI
https://www.uruguayxxi.gub.uy › guide › descargas
The Corporate Income Tax (IRAE) is an annual tax at the rate of 25% on the net ...... being prepared according to the appropriate accounting standards, must.
https://assets.kpmg/content/dam/kpmg/uy/pdf/Investing-2015-n...
It consists in an exemption from Corporate Income Tax (IRAE)
iN THE us, the term used is "generally accepted accounting principles (GAAP)"
Uruguay - PwC
https://www.pwc.com › international-transfer-pricing › assets › uruguay
Activities (ITEA or IRAE as per Uruguayan abbreviation in Spanish), which are in force for fiscal ... As a general principle, the regulations on transfer pricing are applicable to .... should be appropriate to the volume of business transactions made .... If the accounting records fail to accurately reflect the income generated by the.
[PDF]
Uruguay Tax Guide - PKF International
https://www.pkf.com › media › uruguay_2012
locations in around 125 countries providing accounting and business advisory services. PKFI member firms employ ... and independent, international tax, corporate finance, professional standards, audit, ..... adequate accounting records are kept. .... subject to IRAE are subject to withholding tax at the rate of 7%. Uruguay ...
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Note added at 7 hrs (2019-09-05 23:08:55 GMT)
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Ana: I don't understand your remark! If you are referring to the "Régimen de Contabilidad Suficiente", the links I provided as reference are self-explanatory, and Wilsonn has provided you with a more than adequate answer. If that is not what you are searching for then state what your reservations are.
More links:
New Generally Accepted Accounting Principles In Uruguay - Mondaq
www.mondaq.com › Uruguay › Accounting+Standards › New+Generally+...
Mar 9, 2016 - This includes Uruguay's generally accepted accounting principles (NCA, by its acronym in Spanish) in regards to Financial Reporting Standard ...
Uruguay | IFAC
https://www.ifac.org › ... › Member Organizations & Country Profiles
The law requires companies to report annually under generally accepted accounting principles, which are set through Presidential Decrees issued by the Permanent Commission of Adequate Accounting Standards (CPNCA).
Accounting, administration and management | Englobally Uruguay
https://englobally.com.uy › accounting
Our international experts in accounting and tax consulting will accompany you to ... to the recognized accounting principles of other countries (US GAAP or IFRS) ...
uruguay:
[PDF]
Tax System-PDF - Uruguay XXI
https://www.investinuruguay.uy › investors-guide › tax-system › download
The Corporate Income Tax (IRAE) is an annual tax at the rate of 25% on the net ...... prepared in accordance with **adequate accounting standards**, should adjust.
Tax Aspects - Uruguay XXI
https://www.uruguayxxi.gub.uy › guide › descargas
The Corporate Income Tax (IRAE) is an annual tax at the rate of 25% on the net ...... being prepared according to the appropriate accounting standards, must.
https://assets.kpmg/content/dam/kpmg/uy/pdf/Investing-2015-n...
It consists in an exemption from Corporate Income Tax (IRAE)
iN THE us, the term used is "generally accepted accounting principles (GAAP)"
Uruguay - PwC
https://www.pwc.com › international-transfer-pricing › assets › uruguay
Activities (ITEA or IRAE as per Uruguayan abbreviation in Spanish), which are in force for fiscal ... As a general principle, the regulations on transfer pricing are applicable to .... should be appropriate to the volume of business transactions made .... If the accounting records fail to accurately reflect the income generated by the.
[PDF]
Uruguay Tax Guide - PKF International
https://www.pkf.com › media › uruguay_2012
locations in around 125 countries providing accounting and business advisory services. PKFI member firms employ ... and independent, international tax, corporate finance, professional standards, audit, ..... adequate accounting records are kept. .... subject to IRAE are subject to withholding tax at the rate of 7%. Uruguay ...
--------------------------------------------------
Note added at 7 hrs (2019-09-05 23:08:55 GMT)
--------------------------------------------------
Ana: I don't understand your remark! If you are referring to the "Régimen de Contabilidad Suficiente", the links I provided as reference are self-explanatory, and Wilsonn has provided you with a more than adequate answer. If that is not what you are searching for then state what your reservations are.
More links:
New Generally Accepted Accounting Principles In Uruguay - Mondaq
www.mondaq.com › Uruguay › Accounting+Standards › New+Generally+...
Mar 9, 2016 - This includes Uruguay's generally accepted accounting principles (NCA, by its acronym in Spanish) in regards to Financial Reporting Standard ...
Uruguay | IFAC
https://www.ifac.org › ... › Member Organizations & Country Profiles
The law requires companies to report annually under generally accepted accounting principles, which are set through Presidential Decrees issued by the Permanent Commission of Adequate Accounting Standards (CPNCA).
Accounting, administration and management | Englobally Uruguay
https://englobally.com.uy › accounting
Our international experts in accounting and tax consulting will accompany you to ... to the recognized accounting principles of other countries (US GAAP or IFRS) ...
Note from asker:
| Thanks. I had also checked these web sites, but in the cases marked as reference information, they do not convey the idea of this special system. |
Peer comments on this reference comment:
| agree |
Adrian MM.
: taxmap.irs.gov/taxmap/ts0/adequateaccounting_o_3d09f8b6.htm
15 hrs
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Thanks Adrian.
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Discussion
Entre muchos ejemplos;
Debido a la falta de suficiente contabilidad fiscal interna y rendición de cuentas vertical, las inversiones de las autoridades [...] daccess-ods.un.org
Due to lack of sufficient internal fiscal accounting and downward accountability, investments by local authorities are not [...]
están obligados a llevar contabilidad suficiente por su forma jurídica ...are required (legally)as court recognized entities to do (accurate, detailed, enough detail, that is sufficient) Accounting is not my specialty,