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of its cash generating unit

German translation: zahlungsmittelgenerierende Einheit

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:cash generating unit
German translation:zahlungsmittelgenerierende Einheit
Entered by: René Laszlo

15:21 Apr 11, 2005
English to German translations [PRO]
Bus/Financial - Accounting / Jahresabschluss / Financial statements
English term or phrase: of its cash generating unit
An impairment loss is recognized whenever the carrying amount of an asset **of its cash generating unit** exceeds its recoverable amount.
Monika Leit
Local time: 17:51
zahlungsmittelgenerierende Einheit
Explanation:
Lt. IAS 36

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Note added at 15 mins (2005-04-11 15:37:12 GMT)
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IAS-Definition: Die kleinste identifizierbare Gruppe von Vermögenswerten, die Mittelzuflüsse erzeugt, die weitestgehend unabhängig von den Mittelzuflüssen anderer Vermögenswerte oder anderer Gruppen von Vermögenswerten sind.


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Note added at 17 mins (2005-04-11 15:38:38 GMT)
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http://www.ax-net.de/inhalt/standards/ias_36/ias36_inhalt.ht...
Selected response from:

René Laszlo
Germany
Local time: 17:51
Grading comment
Vielen Dank.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3zahlungsmittelgenerierende Einheit
René Laszlo


Discussion entries: 2





  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
zahlungsmittelgenerierende Einheit


Explanation:
Lt. IAS 36

--------------------------------------------------
Note added at 15 mins (2005-04-11 15:37:12 GMT)
--------------------------------------------------

IAS-Definition: Die kleinste identifizierbare Gruppe von Vermögenswerten, die Mittelzuflüsse erzeugt, die weitestgehend unabhängig von den Mittelzuflüssen anderer Vermögenswerte oder anderer Gruppen von Vermögenswerten sind.


--------------------------------------------------
Note added at 17 mins (2005-04-11 15:38:38 GMT)
--------------------------------------------------

http://www.ax-net.de/inhalt/standards/ias_36/ias36_inhalt.ht...

René Laszlo
Germany
Local time: 17:51
Specializes in field
Native speaker of: German
PRO pts in category: 47
Grading comment
Vielen Dank.

Peer comments on this answer (and responses from the answerer)
agree  Hans G. Liepert: scheusslichstes IAS-Wort, mehrfach prämiert
6 mins
  -> Danke!
agree  Dr. Linnea Franssen
1 hr
  -> Danke!
agree  Steffen Walter
16 hrs
  -> Danke!
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