Glossary entry

Spanish term or phrase:

composiciòn de la causa

English translation:

reasoning behind

Added to glossary by claudia bagnardi
Jun 1, 2020 17:33
4 yrs ago
25 viewers *
Spanish term

composiciòn de la causa

Spanish to English Bus/Financial Accounting Financial Statements
Simplificaciones contenidas en la Resoluciòn 107/18 del Consejo Profesional de Contadores Pùblicos:

- No informar en notas la **composición de la causa** del estado de flujo de efectivo identificada como “resultados financieros y por tenencia generados por el Efectivo y Equivalentes de Efectivo” requerida por la Interpretación 2, de acuerdo con la sección 3.7.

No lo entiendo.
Gracias por su ayuda
Claudia

Proposed translations

1 day 26 mins
Selected

reasoning behind

I think this is referrring to a failure to explain the reasoning behind a casshflow statements in the notes that must accompany a company's annual finacial statements

Notes to accounts. The notes to the accounts are a series of notes that are referred to in the main body of the financial statements. The notes give further details on the numbers given in the accounts.

Notes to accounts - Accounts - Moneyterms: investment ...

Search Results
Web results

Where Financial Reporting Still Falls Short
hbr.org › 2016/07 › where-financial-reporting-still-falls...
Even after a raft of reforms, corporate accounting remains murky. ... Consider the implications of failing to reconcile GAAP and IFRS. ... be able to support the reasoning behind including an alternative measure in its financial disclosures.

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4 KudoZ points awarded for this answer. Comment: "Thanks so much!!! Claudia"
3 hrs

the consideration-based composition

... del estado de flujo de efectivo identificada como ... > of the cashflow statement (la composiciòn vs. la causa as the match) identified as ...

causa onerosa: valuable consideration (West)

causa: basis of a civil obligation (Butterworths)

Example sentence:

Classify amounts .... as follows:−the portion of the cash payment that is less than or equal to the amount of the liability recognized at the acquisition date for the contingent consideration as a cash flow from financing activities.

Cash Flow Matching The practice of matching returns on a portfolio to future capital outlays.

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-1
4 hrs

composition of the cause / stock-takings of the law-suit/case/proceedings

I checked diction and found alternative meanings of 'composition' and 'cause' to be 'stock-takings' and 'law-suit' or 'proceedings'.
Example sentence:

Composición de la causa del estado de flujo de efectivo identificada como 'resultados financieros' y por tenencia generados por el efectivo y equivalente

Stock-takings (composition) of the case (or proceedings) on the state of cash flow are identified as 'financial results' and by possession generated by the effective equivalents.

Peer comment(s):

disagree AllegroTrans : This has nothing whatever to do with a law case - it's about company financial statements and once again you have churned out nonsense
19 hrs
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