Resultado líquido p/ avaliação mais reversão

English translation: Nets results for valuation purposes plus positive variations

18:40 May 23, 2019
Portuguese to English translations [PRO]
Bus/Financial - Accounting
Portuguese term or phrase: Resultado líquido p/ avaliação mais reversão
Consta em um Demonstrativo do resultado do exercício:

Resultado líquido p/ avaliação mais reversão
Beatriz Goulart
Brazil
Local time: 04:11
English translation:Nets results for valuation purposes plus positive variations
Explanation:
NC - Classificação - Reversão
Ocorre quando:
a) se regista uma variação positiva do justo valor ou da imparidade; caso tenha ocorrido registo de imparidade em períodos anteriores tem que se reverter primeiro a imparidade.
b) se regista uma variação negativa do justo valor; caso tenha ocorrido uma revalorização positiva em períodos anteriores tem que se reverter primeiro a variação positiva.
http://anas-notepad.blogspot.com/2009/09/snc-classificacao-r...
Selected response from:

Mark Robertson
Local time: 07:11
Grading comment
Obrigada!
2 KudoZ points were awarded for this answer



Summary of answers provided
3 +1Nets results for valuation purposes plus positive variations
Mark Robertson
3Net (re-)valuation earnings (revaluation profit or loss), plus reversal (of interest on equity=
Adrian MM.


  

Answers


35 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Nets results for valuation purposes plus positive variations


Explanation:
NC - Classificação - Reversão
Ocorre quando:
a) se regista uma variação positiva do justo valor ou da imparidade; caso tenha ocorrido registo de imparidade em períodos anteriores tem que se reverter primeiro a imparidade.
b) se regista uma variação negativa do justo valor; caso tenha ocorrido uma revalorização positiva em períodos anteriores tem que se reverter primeiro a variação positiva.
http://anas-notepad.blogspot.com/2009/09/snc-classificacao-r...

Mark Robertson
Local time: 07:11
Native speaker of: Native in EnglishEnglish
PRO pts in category: 70
Grading comment
Obrigada!

Peer comments on this answer (and responses from the answerer)
agree  T o b i a s: "Net results" surely?
3 hrs
  -> Yes of course. It's a typo.
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14 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Net (re-)valuation earnings (revaluation profit or loss), plus reversal (of interest on equity=


Explanation:
Would be helfpful to know if the result is plus or minus. My hunch is that it is a 'well-earned' revaluation surplus.

Example sentence(s):
  • The Revaluation profit or loss is transferred to the capital account of all partners including retiring or deceased partners in their old profit sharing ratio.

    Reference: http://www.proz.com/kudoz/portuguese-to-english/accounting/4...
    Reference: http://eng.proz.com/kudoz/portuguese-to-english/accounting/6...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 19
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