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English to Spanish: Intangible assets translation General field: Bus/Financial Detailed field: Accounting
Source text - English As a general rule, intangible assets are initially recognised at cost, whether this is their acquisition price or production cost. The cost of intangible assets acquired through business combinations is their fair value at the date of acquisition.
After the initial recognition, intangible assets are valued at cost, excluding the accumulated amortization and, if applicable, the cumulative amount of corrections resulting from the impairment recorded.
Translation - Spanish El inmovilizado intangible se valora inicialmente por su coste, ya sea éste el precio de adquisición o el coste de producción. El coste del inmovilizado intangible adquirido mediante combinaciones de negocios es su valor razonable en la fecha de adquisición.
Después del reconocimiento inicial, el inmovilizado intangible se valora por su coste, menos la amortización acumulada y, en su caso, el importe acumulado de las correcciones por deterioro registradas.
My passion for languages began in high school where I decided to become a professional translator. Thus, I studied English and French Languages and Literatures at the Universidad Central “Marta Abreu” de Las Villas in the central part of Cuba, my homeland.
I started working in the tourism sector as translator and interpreter of the hotel complex Rijo-Plaza. I had the opportunity of translating contracts, non-disclosure agreements, price fixing agreement as well as interpreting for tour operator of different travel agencies (former Thomas Cook Group, etc.).
In 2011 I decided to become a professor at the medical School of Trinidad, the city where I live so far, with the intention of giving shape to what I wanted to be my specialization: medical translations. I´ve had the privilege of being part of different projects related with cardiology, medical procedures and mainly with clinical trials.
I am always looking for self-improvement and for the precise word.
If you think I could help you with your next project do not hesitate to contact me to get a quote.
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