Jan 5, 2022 09:04
2 yrs ago
48 viewers *
Spanish term

el rubro de Propiedades, planta y equipo

Spanish to English Bus/Financial Finance (general)
La Compañía presenta los activos por derecho de uso en el rubro de Propiedades, planta y equipo y las obligaciones asociadas en Pasivos por arrendamientos operativos, corrientes y no corrientes, dentro del Estado Consolidado de Situación Financiera. La Compañía ha optado por no reconocer los activos por derecho de uso y los pasivos de arrendamiento para aquellos contratos cuyo plazo es de 12 meses o inferior, y para aquellos contratos cuyos activos sean de un valor inferior a los US$ 5.000.
Change log

Jan 5, 2022 09:08: aya omar changed "Field" from "Tech/Engineering" to "Bus/Financial"

Proposed translations

+3
2 hrs
Selected

for the item property, plant and equipment

Accounting for subsequent expenditure on property, plant and ...https://www.finance.gov.au › accou...
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21 jun 2021 — Under paragraph 6 of AASB 116, items of property, plant and equipment (PPE) are tangible items that are: held for use in the production or ...

Property, plant, and equipment definition - AccountingToolshttps://www.accountingtools.com › ...
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Property, plant, and equipment (PP&E) includes tangible items that are expected to be used in more than one reporting period and that are used in production ...

IAS 16 PROPERTY, PLANT AND EQUIPMENT - CPA Australiahttps://content.cpaaustralia.com.au › ifrs-factsheets
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the cost of the item can be measured reliably. The costs of day-to-day servicing of an asset are not included in the carrying amount of the asset but expensed ...
Peer comment(s):

agree patinba : "under the PPE heading" better in the context.
13 mins
agree Luis M. Sosa
2 hrs
agree Julio Bereciartu
2 hrs
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4 KudoZ points awarded for this answer.
4 hrs

the property, plant and equipment entry

entry is the English for rubro

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Note added at 5 hrs (2022-01-05 14:20:54 GMT)
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Entry is an accounting concept
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15 hrs

Real estate, plant and equipment account

The "rubro" referred to here is indeed an entry on a company's balance sheet. When posting to the general ledger, it would be considered one of the company's accounts. I like using the word "real estate" for propriedades to distinguish it from other assets such as tangibles/.intangibles.
Peer comment(s):

agree Alisa Newman
33 mins
disagree Francois Boye : Is it an entry or an account?
1 day 14 hrs
I think it is "account" based on the context provided. If it referred to an entry in the journal, then I would choose "entry" but here they seem to be referring to assets and liabilities in broad terms. I am sorry I left the reader confused about my answe
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