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medición

El proceso de determinación de los importes monetarios por los que los elementos de los estados financieros se reconocen y se llevan al balance de situación financiera y la declaración de la renta de resultados.

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medición continua
Psychology; Behavior analysis

Measurement in which all possible responses can be detected during observation periods.

medición discontinua
Psychology; Behavior analysis

Incomplete measurement in which all responses during periods of observation are not necessarily transduced.

medición directa
Psychology; Behavior analysis

Measurement practices in which the events measured are the same as those about which conclusions will be drawn. See Indirect measurement.

medición completa
Psychology; Behavior analysis

Measurement in which some dimensional quantity of the complete population of responses is detected.

entidad controlada conjuntamente
Financial services; Accountancy

Empresa conjunta que implica el establecimiento de una corporación, sociedad u otra entidad en que cada empresario tiene un interés. La entidad opera de las misma forma que otras ...

neutralidad
Financial services; Accountancy

Ausencia de sesgos de la información contenida en los estados financieros.

calidad del aire interior
Environment; Accountancy

indoor air quality (IAQ) is a term referring to the air quality within and around buildings and structures, especially as it relates to the health and comfort of building ...

obligacion legal (obligado por la Ley)
Financial services; Accountancy

An obligation that derives from: (a) a contract (through its explicit or implicit terms); (b) legislation; or (c) other operation of law.

préstamos por pagar
Financial services; Accountancy

Pasivos financieros distintos de las cuentas por pagar a corto plazo en condiciones normales de crédito.

asegurado
Financial services; Accountancy

Una parte que tiene derecho a indemnización según un contrato de seguro si ocurre un siniestro por el que está asegurado.

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