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’.

Author: Voodoojinn Temuro
Country: Jamaica
Language: English (Spanish)
Genre: Health and Food
Published (Last): 18 September 2017
Pages: 165
PDF File Size: 9.12 Mb
ePub File Size: 16.13 Mb
ISBN: 712-7-78595-334-2
Downloads: 92102
Price: Free* [*Free Regsitration Required]
Uploader: Zulkigore

One reason for this is that their compilers appear to have forgotten that LSP learners do not master their native terminology and lack technical insights. Close and don’t show again Close. John Benjamins Publishing Company All rights reserved.

The monolingual corpora in the target capitakizacion, on the other hand, allow them to refine these results and to extract salient collocates, showing the combinatorial properties of trend verbs. Identifying dynamics in accounting terminology delagda scope of this paper is limited to the ield of accounting, or inancial report- ing. This contribution discusses the integration of complex SRs into two multilingual dictionaries, one in the field of retail sales, and the other in global economy.

The aim is to document the range of semantic and syntactic combinatory possibilities valences of each word in each of its senses, through computer-assisted annotation of example sentences and automatic tabulation and display of the annotation results.

The amendment of Spanish thin-capitalization rules that resulted from the List of Accounting Dictionaries downloaded from http: Finally, English is the lingua franca in inancial reporting but in accounting, English is not just English.

Such tools are in high demand in the ield of account- ing as this is an area that has undergone structural and terminological develop- ments in the last odd years nationally as well as internationally.

Meaning of “capitalización” in the Spanish dictionary

Reviewing applications can be fun and only takes a few minutes. Share buttons are a little bit lower. However, not all EU languages have followed this change in terminology. We think you have liked this presentation. Finally, people may want to learn something about ac- counting language usage or the subject ield of accounting in order to be prepared for discussions with colleagues, presentations at conferences etc.


Lexicography in the Borderland between Knowledge and Non-Knowledge. Only if accounting is regarded as a specialised discourse for interested laypeople do these capitapizacion diction- aries ofer some help, as they deine concepts that may occur in real-life user situa- tions.

Usage note he pooling-of-interests method has been replaced by the purchase method of accounting. Professional translators and students oten consult dictionar- ies when translating accounting texts and professors correcting essays or marking examination papers may want help to resolve capitalizackon or extra-linguistic issues.

A cursory analysis of internet dictionary portals and dictionary aggregators results in three signiicant indings. Peer comments on this answer and responses from the answerer agree.

Number of lemmas and Lexicographical Data included. Searches for and possible solutions to data access related with formal edlgada of internet accounting dictionaries.

My presentations Profile Feedback Log out. Terms for completely new concepts have also been introduced by international standards, such as deemed cost and its equivalents in other EU languages, which is an amount used instead of the actual cost of an asset. Journal of Linguistics 31, — Although appearing frequently in Norwegian newspapers in the period of the financial crisis, the content of the two concepts have not really been delineated yet in a Norwegian setting, and a number of terms or expressions are used to represent the concept: Secondly, the national rules have been supplemented by supranational EU rules that apply to all member states.

Research into automatic extraction of terms and phrases multi-word units, formulaic sequences, collocates 3. Conflicts are now described as police actions, peacekeeping operations, missions, armed conflicts, a capihalizacion often leading to confusion.

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. To make this website work, we log user data and share it with processors.


Lexicography at a Caoitalizacion.

Capitalización Delgada by CESAR ISRAEL PORTILLA GONZALEZ on Prezi

One way in which to improve this state of afairs is for capitalizaxion 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. If we consider accounting a pedagogical concept i.

Fuertes-Olivera and Sandro Nielsen and Musolf explain that the use of diferent metaphors in relation to the euro in Capitaoizacion and Britain have played a role in forming the diferent views Ger- man and British citizens have of the European currency. Firstly, the acronym PIGS is a lemma in the Spanish Accounting Dictionary we are currently compiling and has been deined without mentioning its connection with English pig. Within the domain of the environment, Reimerink et al. Hence, the makers of internet accounting dictionaries focusing on the dynamics of terms and regularity of ter- minological creation need to remedy some or all of the above drawbacks.

Lexicography in the 21st Century. What the construction of the accounting dictionaries reveals about metaphorical terms in culture-bound calitalizacion fields.

CAPITALIZACIÓN – Definition and synonyms of capitalización in the Spanish dictionary

He has published more than academic contributions, some of which have been published in well-known journals and academic series. Now everyone understood why this concept was so important. However, she finds that the factors causing the knowledge development are quite different This paper analyzes the implications of foreign firm ownership and international Its application results in direct access to many ac- counting terms that are not accessible in the online dictionaries examined in Sec- tion 3.