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17:52 Oct 18, 2000 |
Übersetzungen Deutsch > Englisch [PRO] Bus/Financial - Bilanzierung/Buchhaltung | |||||||
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| Ausgewählte Antwort von: Cami Townsend (X) | ||||||
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Zusammenfassung aller eingereichten Antworten | ||||
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na | Grundsätze ordnungsgemäßer Buchfuhrung [Principles of Proper Accounting] |
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Grundsätze ordnungsgemäßer Buchfuhrung [Principles of Proper Accounting] Erklärung: If this indeed fits your context, the abbreviation "GoB," often written "GOB," stands for "Grundsätze ordnungsgemäßer Buchfuhrung." An equivalent is given in brackets, which you might want to use once and then continue using GOB in your translation. Some people loosely refer to the principles as German GAAP, but that tends to confuse the issue. The GOB are actually not a written set of rules in and of themselves, but an amalgamation of commercial tax laws, EC directives, the rulings of national and European courts, IDW opinions, etc. [My information stems from a workshop on German financial reporting at the last ATA conference.] |
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