Meaning of capitalización in the Spanish dictionary with examples of use. GRAMMATICAL CATEGORY OF CAPITALIZACIÓN. 1 . capitalización delgada. 5. Transcript of Capitalización Delgada. add logo here. Endeudamiento con nivel de 3 veces el capital contable art. 28 F-XXVII Premisa. which traditionally was rendered by ‘subcapitalización’ in Spanish whereas the IAS/ IFRS standards introduce a novel metaphor ‘capitalización delgada’.

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Log In Sign Up. Any following amortisation or depreciation is made on the assumption that the enterprise initially recognised the asset or liability at a cost equal to the deemed cost. Metaphors we Live by.

Professionals and students may want to acquire spe- ciic knowledge about a particular topic, for instance the inlectional paradigm of an unfamiliar verb or the year when the International Accounting Standards Board was established.

For any other use of this material prior written permission should be obtained from the publishers or through the Copyright Clearance Center for USA: His main research areas are principles for online LSP dictionaries, user guides in dictionaries, lexicographic infor- mation costs and academic dictionary reviewing.

Variation of terminology is studied in multilingual contexts, in discourse, framings and settings 4. Users who need help to produce and copy-edit inancial reporting texts also beneit from deinitions. Present solutions and fu- ture possibilities.


Transla- tion scholars would have called for the use of corpora and translation memories to ind traditional Spanish accounting terms. As old accounting rules are replaced by new ones and new rules are intro- duced in previously unregulated areas, the number of terms is increased and in- dividual terms replaced by new ones. Terminology in social, sociocognitive and cultural contexts: This has been one of the motives for the European initiative to harmonize the presentation of financial statements of public limited companies, through the international accounting standards IAS and the international financial reporting standards IFRS adopted by the EU in What the construction of the accounting dictionaries reveals about metaphorical terms in culture-bound subject fields.

A comparative study of metaphor for trading in British and German inancial reporting. In the ield of accounting, terminological changes should be made with due regard to the demands made by internal and ex- ternal reporting.


On the one hand, the proliferation of both types of reference tools will inluence terminology as they usually appear in top positions in internet searches. Now everyone understood why this concept was so important. Such a network can be derived from corpus analysis and the extraction of terminological units and semantic relations from knowledge-rich contexts Meyer, Furthermore, the Norwegian capitalizacoin acts of and have provided material for cross-cultural comparisons.

They discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use similar terms in both source and target languages. One way in which to improve this state of afairs is for lexicographers to adopt a user-oriented approach in making accounting dictionaries and supplement it with a fresh look at the technical poten- tialities of online dictionaries.

Meaning of “capitalización” in the Spanish dictionary

The Dynamics of Terms in accounting: A printed glossary in the internet Glossary of Auditing Terms Deinition. About project SlidePlayer Terms of Service. General characteristics of internet accounting dictionaries Proper Internet dictionaries are not digitised, machine-readable versions of print- ed dictionaries. The authors discuss a network of internet dictionaries in English, Danish, and Spanish. Example 4 illustrates how this type of term creation is dealt with in the English-Danish Accounting Dictionary: Fuertes-Olivera is Associate Professor at the University of Valladolid, where he teaches specialised discourse.

In addition, accounting experts are consulted to ensure the most comprehensive coverage of terms. Research into automatic extraction of terms and phrases multi-word units, formulaic sequences, collocates 3. Finally, the irst two sets of rules have now been supplemented by a comprehensive set of international standards that apply globally, issued by the International Accounting Standards Board.

Examples from three different economic- administrative domains i.

capitalización delgada | Spanish to English | Investment / Securities

Statistical Natural Language Processing. It must use advanced Let users ind alternatives to an alphabetically arranged list. For people with visual impairments, Fuertes-Olivera and Sandro Nielsen Cognitive user situations are unrelated to ongoing communicative acts. Introduction We live in a world in which we continually change the reality and structures of special subject ields and in which we introduce new terms for new concepts or new terms replace old ones as our perspective of reality changes.


In sum, compilers of internet accounting dictionaries should discard the practice of selecting lemmata by frequency, as this criterion may be useful in general language but not in spe- cialised language.

He is the author and co-author of numerous publications on theoretical and practical lexicogra- phy, including he Bilingual LSP Dictionary. Journal of Linguistics 31, — First, the inter- national inancial reporting standards are adopted by the issuing organisation; second, the EU then examines the standards in order to determine whether they comply with EU rules; third, the standards are translated into all the oicial lan- guages, bar English; fourth, the standards are adopted by the European Commis- sion and come into force within the EU.

Communicative user situations occur when people need help in con- nection with ongoing acts of communication, for instance when accountants and journalists are writing texts and then consult dictionaries to ind help to success- fully complete their tasks.

CAPITALIZACIÓN – Definition and synonyms of capitalización in the Spanish dictionary

A list of markers for e. In order to cope capitalizacionn both aspects, the following discussion aims, irstly, to identify the main drawbacks of these internet dictionaries, and, secondly, to pro- pose possible options available to lexicographers and terminologists by examining the principal characteristics of a lexicographical project referred to as the Account- ing Dictionaries Nielsen et al.

Although there are many free online dictionaries, our analysis shows that most, if not all, do not follow the lexicographical practices required by the dynamics of terminology. Journal of Lin- guistics 34, 11—35 Rees-Potter, L. Users oten need data that inform them of the current state of afairs in accounting and accounting terminology and this requires careful selection of, in particular, lemmas, collocations and phrases. Verlinde delgad show how new approaches capitalizacon corpus analysis could enrich traditional lexicographic descriptions.