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deferred in equity

German translation: im Eigenkapital ausgewiesen


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:deferred in equity
German translation:im Eigenkapital ausgewiesen
Entered by: Hans G. Liepert
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19:25 Mar 18, 2008
English to German translations [PRO]
Bus/Financial - Accounting
English term or phrase: deferred in equity
For hedge accounting, the change in the fair value of the hedging instrument is deferred in equity to the extent the hedge is effective.
Sonja Allen
United Kingdom
Local time: 16:37
im Eigenkapital ausgewiesen
Explanation:
solange der Hedge läuft werden Wertänderungen im EK ausgewiesen, bei Beendigung werden diese dann aus dem EK ins Periodenergebnis umgebucht.

Ausführlicher erläutert imGeschäftsbericht 2005 der Conti (sowohl in DE als auch EN im Web abrufbar - siehe dort unter Derivates)
Selected response from:

Hans G. Liepert
Switzerland
Local time: 17:37
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1im Eigenkapital ausgewiesen
Hans G. Liepert


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
im Eigenkapital ausgewiesen


Explanation:
solange der Hedge läuft werden Wertänderungen im EK ausgewiesen, bei Beendigung werden diese dann aus dem EK ins Periodenergebnis umgebucht.

Ausführlicher erläutert imGeschäftsbericht 2005 der Conti (sowohl in DE als auch EN im Web abrufbar - siehe dort unter Derivates)

Hans G. Liepert
Switzerland
Local time: 17:37
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 890

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter
11 hrs
  -> danke Steffen
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Changes made by editors
Mar 19, 2008 - Changes made by Hans G. Liepert:
Created KOG entryKudoZ term => KOG term


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