performance obligation

Spanish translation: obligaciones de desempeño

14:56 Feb 17, 2017
English to Spanish translations [PRO]
Bus/Financial - Accounting / standards
English term or phrase: performance obligation
Hola,
que entienden por "perfomance obligation"? Lo estaba traduciendo como obligaciones de prestación, pero ya no estoy segura que sea la traducción más adecuada.



"At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either:
a. A good or service (or a bundle of goods or services) that is distinct
b. A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer"

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"An entity transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met:

a. The customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs (see paragraphs 606-10-55-5 through 55-6).
b. The entity’s performance creates or enhances an asset (for example, work in process) that the customer controls as the asset is created or enhanced (see paragraph 606-10-55-7).
c. The entity’s performance does not create an asset with an alternative use to the entity (see paragraph 606-10-25-28), and the entity has an enforceable right to payment for performance completed to date (see paragraph 606-10-25-29).
"

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A - The transaction price (and related costs) should include all amounts expected to be received from the customer (and costs incurred by XXXX), inclusive of design fees, other ancillary equipment related to the track, embedded software, track and related installation, and training. However, this should exclude instruments and instrument installation, extended service agreements, consumables, and optional software as these represent separate performance obligations.

---

Espero puedan ayudarme
lilyflower06
Chile
Local time: 15:05
Spanish translation:obligaciones de desempeño
Explanation:
Holo,
Yo diría “obligaciones de desempeño”.
http://www.gerencie.com/identificacion-de-las-obligaciones-d...
Te dejo la definición del siguiente enlace:
"Las obligaciones de desempeño, son aquellas que la entidad se compromete a realizar (obligaciones de hacer) en el contrato establecido con el cliente, las obligaciones de desempeño tienen que ver con lo entregables establecidos o pactados de forma contractual.
Al inicio del contrato, la entidad, debe evaluar los bienes o servicios comprometidos en un contrato con un cliente y debe considerar como obligación de desempeño cada compromiso de transferir al cliente un bien o servicio (o un grupo de bienes y servicios distintos) o una serie de bienes o servicios distintos que son sustancialmente iguales y que tienen el mismo patrón de transferencia al cliente."

Saludos,
Marta


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Note added at 5 mins (2017-02-17 15:01:50 GMT)
--------------------------------------------------

*Hola :) se me ha ido la "o"
Selected response from:

Marta Casals
Czech Republic
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2obligaciones de desempeño
Marta Casals
4 +1obligación de cumplimiento
Juan Arturo Blackmore Zerón


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
obligaciones de desempeño


Explanation:
Holo,
Yo diría “obligaciones de desempeño”.
http://www.gerencie.com/identificacion-de-las-obligaciones-d...
Te dejo la definición del siguiente enlace:
"Las obligaciones de desempeño, son aquellas que la entidad se compromete a realizar (obligaciones de hacer) en el contrato establecido con el cliente, las obligaciones de desempeño tienen que ver con lo entregables establecidos o pactados de forma contractual.
Al inicio del contrato, la entidad, debe evaluar los bienes o servicios comprometidos en un contrato con un cliente y debe considerar como obligación de desempeño cada compromiso de transferir al cliente un bien o servicio (o un grupo de bienes y servicios distintos) o una serie de bienes o servicios distintos que son sustancialmente iguales y que tienen el mismo patrón de transferencia al cliente."

Saludos,
Marta


--------------------------------------------------
Note added at 5 mins (2017-02-17 15:01:50 GMT)
--------------------------------------------------

*Hola :) se me ha ido la "o"

Marta Casals
Czech Republic
Native speaker of: Native in SpanishSpanish, Native in CatalanCatalan
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Manuel Aburto
47 mins
  -> Gracias Manuel

agree  JohnMcDove: ¡Holo, holo! (Mi madre decía: "Holín, que es más pequeñín y holón que es más grandullón..." ;-)
8 hrs
  -> Holo, holón ¡ja, ja, ja! Gracias John
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
obligación de cumplimiento


Explanation:
. . . se identificará como una obligación de cumplir con cada/toda promesa de transferir al cliente ya sea:

Juan Arturo Blackmore Zerón
Mexico
Local time: 13:05
Native speaker of: Spanish
PRO pts in category: 32

Peer comments on this answer (and responses from the answerer)
agree  Rebeca Martín Lorenzo: To perform a contract, en español (jurídico) de España, es cumplir el contrato. Del mismo modo que failure to perform (sinómimo de breach) es incumplimiento.
3 days 8 hrs
  -> Gracias Rebeca!
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