fortgeführte Anschaffungskosten

English translation: at their book value

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:fortgeführte Anschaffungskosten
English translation:at their book value
Entered by: Penny Hewson (X)

12:28 Aug 25, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: fortgeführte Anschaffungskosten
Finanzschulden werden bei ihrem erstmaligen Ansatz zum beizulegenden Zeitwert abzüglich Transaktionskosten und in Folgeperioden zu ihren fortgeführten Anschaffungskosten angesetzt. Verbindlichkeiten werden zu ihren fortgeführten Anschaffungskosten angesetzt. Im Falle langfristiger Verbindlichkeiten werden die fortgeführten Anschaffungskosten unter Anwendung der Effektivzinsmethode durch Abzinsung des Rückzahlungs- oder Erfüllungsbetrags ermittelt.
taxman
Local time: 17:52
at their book value
Explanation:
afterwards they should be entered at their book value
Selected response from:

Penny Hewson (X)
United Kingdom
Local time: 16:52
Grading comment
Danke
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3amortised acquisition costs / costs of purchase
Edith Kelly
3at their book value
Penny Hewson (X)


  

Answers


26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
fortgeführten Anschaffungskosten
at their book value


Explanation:
afterwards they should be entered at their book value

Penny Hewson (X)
United Kingdom
Local time: 16:52
Native speaker of: English
PRO pts in category: 12
Grading comment
Danke
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
fortgeführten Anschaffungskosten
amortised acquisition costs / costs of purchase


Explanation:


[PDF] International Financial Reporting Standards (IFRS) in ...Dateiformat: PDF/Adobe Acrobat - HTML-Version
price) und fortgeführte Kosten (amortised cost). Das Anschaffungskostenprinzip ist in den IFRS zwar das grundlegende Bewertungs-. prinzip. ...
www.dihk.de/inhalt/download/IFRS_Studie.pdf


by the amortised acquisition costs. •. Due to Policyholder Payments: Technical provisions are reduced in the. case of surrenders, maturities, death payments ...
iaisweb.org/__temp/Disclosures_concerning_technical_risks_and_performance_for_life_insurers.pdf



Edith Kelly
Switzerland
Local time: 17:52
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 70

Peer comments on this answer (and responses from the answerer)
agree  Reinhard Wenzel: nur "at amortised cost" reicht
1 hr

agree  Andrea Hauer: siehe auch http://www.proz.com/kudoz/1190489 wobei "angesetzt" und "bewertet" Synonyme sind.
8 hrs

agree  Kieran McCann: has to be just "amortised cost": how do you purchase a liability?
1 day 2 hrs
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