Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Sep 26 '22 eng>esl practical expedient solución práctica pro closed ok 4 Jun 15 '22 esl>eng DT01 or DTO1 Discount pro closed no 4 Jun 15 '22 esl>eng Total Entrega a cta. (contabilidad) Total paid on account pro closed ok 4 Jun 15 '22 esl>eng Total FRA (Euros) Invoice total pro closed no - May 24 '22 eng>esl Accrual accounting contabilidad de devengo pro closed no - Mar 18 '22 esl>eng supuesto de simulacion case of simulation pro closed no 4 Dec 7 '21 eng>esl perspective of scale and materiality perspectiva de magnitud y de importancia relativa pro closed no - Nov 24 '20 esl>eng gasto suplido out-of-pocket expense pro closed no 4 Aug 13 '20 esl>eng defecto de retribución shortfall in remuneration pro closed no - Apr 4 '20 esl>eng Total activos por derecho de uso impacto por niif 16 Total right-of-use assets (IFRS 16) pro closed ok 4 Nov 6 '19 esl>eng Inmovilizado material property, plant and equipment pro closed no 4 Mar 24 '19 eng>esl non-capitalizable items partidas no susceptibles de activación pro closed ok 4 Mar 1 '19 esl>eng contraprestación contingente activa o pasiva contingent consideration payable or receivable pro closed no 4 Sep 26 '18 esl>eng baja definitiva de una participación derecognition of this holding pro closed no 4 Jul 16 '18 esl>eng representación errónea de importancia relativa material misstatement pro closed ok 4 Jun 26 '17 eng>esl Compounding interés compuesto pro closed ok - Feb 19 '12 esl>eng cuentas anuales individuales auditadas audited separate financial statements pro closed ok - Feb 2 '12 esl>eng gap comercial jaws ratio pro just_closed no - Jun 21 '11 esl>eng derivarse pasivos give rise to material liabilities pro closed no 4 Mar 22 '11 eng>esl DR Expense Debit expense pro closed ok 4 Feb 18 '11 esl>eng habiendo trascurrido al cierre del ejercicio los 6 meses (even if) 6 months have not elapsed at year-end pro closed no - Nov 2 '10 esl>eng altas, bajas y desvalorizaciones recognitions, derecognitions and impairments pro closed no 4 Jul 20 '10 eng>esl equity-settled, share-based compensation plans. planes de remuneración basados en acciones y liquidables en acciones pro closed no - Jul 18 '10 eng>esl Associated undertakings empresa asociada pro closed no - May 28 '10 eng>esl restructuring/one-off items reestructuración/partidas no-recurrentes pro closed ok 4 Apr 30 '10 esl>eng Trab. real empresa su activo capitalised in-house work on assets pro closed no 4 Oct 20 '09 eng>esl loss experience. siniestralidad pro closed ok 4 Sep 7 '09 esl>eng inmovilizado financiero financial assets pro closed no - Jul 2 '09 esl>eng ajustes voluntarios de FC voluntary adjustments to cash flow pro just_closed no - Jun 3 '09 esl>eng Resto Fondos Propios Other equity pro closed ok 4 May 12 '09 esl>eng caja social cash on hand pro closed no 3 Apr 6 '09 esl>eng afectación patrimonial net worth pro closed no 4 Apr 4 '09 esl>eng deterioro de valor impairment pro closed ok - Apr 1 '09 esl>eng Resultado del ejercicio income for the year/period income pro closed ok - Feb 20 '09 eng>esl off-eak hours? horas valle pro closed ok 4 Feb 13 '09 esl>eng deuda con coste interest-bearing debt pro closed no 4 Dec 18 '08 esl>eng que pasan por la pérdida involve forfeiture pro closed ok - Aug 27 '08 esl>eng Menos provisiones por insolvencias lower provisions for bad debts pro closed ok 4 Jul 14 '08 esl>eng derivado collar collar pro closed ok 4 Jul 10 '08 esl>eng La conciliación del resultado contable con la base imponible del Impuesto sobre The reconciliation of book income to the corporate income tax base is as follows: pro closed no 4 May 29 '08 esl>eng pasivo por remuneraciones compensation payable pro closed no 4 May 27 '08 esl>eng unidad generadora de efectivo/elemento cash-generating unit pro closed ok 4 May 21 '08 esl>eng seguros a devengar prepaid insurance pro closed ok 4 May 18 '08 esl>eng HP acreedora personal income tax payable pro closed no 4 May 13 '08 esl>eng reconociéndose el crédito por intereses interest receivable is recognised on the balance sheet pro closed no - Mar 31 '08 eng>esl investee (empresa) participada pro closed ok - Mar 16 '08 esl>eng altas/bajas (in an accounting context) recognition/derecognition pro just_closed no - Mar 13 '08 eng>esl Equity method investment recorded at cost Inversión contabilizada por puesta en equivalencia, registrado por su coste pro closed ok - Feb 12 '08 esl>eng impuestos no prescritos taxes that are not statute-barred pro closed ok - Jan 16 '08 esl>eng principio de no compensación no-offsetting rule pro closed no Asked | Open questions | Answered