Glossary entry

Spanish term or phrase:

consolidación por integración global

English translation:

full consolidation

Added to glossary by peterinmadrid
Feb 8, 2011 03:47
13 yrs ago
19 viewers *
Spanish term

consolidación por integración global

Spanish to English Bus/Financial Accounting Annual Accounts (Spain)
El detalle de las sociedades dependientes es el siguiente:

NOMBRE DOMICILIO %DE PARTICIPACIÓN % DE DERECHOS DE VOTO

A las Sociedades anteriormente mencionadas se les ha aplicado el método de consolidación por integración global sin excepciones.

Proposed translations

13 mins
Selected

full consolidation

consolidación por integración global = full consolidation consolidación proporcional = proportionate (or) pro rata consolidation ...
esl.proz.com › KudoZ home › español al inglés › Contabilidad - Cached
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4 KudoZ points awarded for this answer. Comment: "Thank you, David."
4 hrs

fully consolidated

In the sentence you have included, the translation would be "all the aforementioned companies were fully consolidated".
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+1
5 hrs

consolidation by global integration

There are various methods of consolidating company accounts.

"The method of consolidation of companies depends on the nature of control of the investee and the percentage of control, the parent company holds directly or indirectly on these entities. Three methods exist: global integration, equity method and proportional consolidation."

http://www.bukisa.com/articles/444092_consolidation-accounti...

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Note added at 5 hrs (2011-02-08 08:49:57 GMT)
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GLOBAL INTEGRATION METHOD: ELIMINATIONS Once the companies to be consolidated by the global integration method have been selected, the accounts duplicated ..

From - International group accounting: issues in European harmonization
http://books.google.co.uk/books?id=xTgOAAAAQAAJ&pg=PA211&lpg...

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Note added at 5 hrs (2011-02-08 09:00:11 GMT)
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Since we are specifically talking of the method used here it is appropriate to use the correct technical term.
Peer comment(s):

agree Nikki Graham
2 hrs
Thanks Nikki.
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