GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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03:26 Aug 12, 2017 |
English to Portuguese translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Luiz Fernando Doin Brazil Local time: 04:58 | ||||||
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Summary of answers provided | ||||
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3 | contabilidade diferencial |
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2 | contabilidade sequencial |
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Discussion entries: 3 | |
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contabilidade sequencial Explanation: Sem certeza nenhuma, mas é o que me parece... (em PT(pt) |
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contabilidade diferencial Explanation: Veja a definição abaixo: Series or Multi-Series Accounting is a procedure used by fund managers which issues multiple series of shares for their fund, not necessarily with the same NAV. This sometimes complicates calculation of performance fees. When applying Equalization Accounting all the shares of the fund have an equivalent NAV. When new shares are issued or dilution takes place a small number of new shares is assigned to current investors to maintain the value of their investment despite the drop in NAV of the individual shares. Achei o termo contabilidade diferencial em duas publicações e ele parece fazer muito mais sentido considerando a definição acima. https://books.google.com.br/books?id=lPotBQAAQBAJ&pg=PA200&l... www.congressousp.fipecafi.org/anais/artigos72007/585.pdf |
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