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Construction-Type and Production-Type Contracts subtopic

German translation: (Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	Construction-Type and Production-Type Contracts subtopic
German translation:	(Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“
Entered by:	Uta Kappler

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16:28 Dec 27, 2010

English to German translations [PRO]
Bus/Financial - Accounting / Geschäftsbericht (US-GAAP)

English term or phrase: Construction-Type and Production-Type Contracts subtopic

Sales related to long-term contracts requiring development and delivery of products over several years are accounted for under the percentage-of-completion method of accounting in accordance with the ***Construction-Type and Production-Type Contracts subtopic*** of the Financial Accounting Standards Board (FASB) Accounting Standards Codification.

Wie würdet ihr das lösen?

Olaf Reibedanz KudoZ activity Questions: 5573 (18 open) (5 without valid answers) (35 closed without grading) Answers: 3010 Argentina
Local time: 21:04

(Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

Explanation:
Gemeint ist hier: ...gemäß dem AICPA Statement of Position (SOP) 81-1 für Fertigungsaufträge „Accounting for Performance of Construction-Type and Certain Production-Type Contracts“

http://othes.univie.ac.at/824/1/07-07-2008_9502416.pdf

AICPA, SOP 81-1 (1981): Accounting for Performance of Construction-Type and Certain Production-Type Contracts.
AICPA: Das American Institute of Certified Public Accountants ist die Dachorganisation der US Wirtschaftsprüfer (CPA, Certified Public Accountants)

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Note added at 4 hrs (2010-12-27 21:14:32 GMT)
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Im Deutschen wird in der Regel der Titel d. englischen SOP stehengelassen, eventuell mit zusätzlicher Erläuterung. Hier könnte man also erklärend "für Aufträge mit Fertigungscharakter oder bestimmte Aufträge für Neuentwicklungen" hinzusetzen, wenn ich das richtig interpretiere.

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Note added at 4 hrs (2010-12-27 21:20:18 GMT)
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vgl. auch
hier unter "Umsatzrealisierung":
http://www.siemens.com/investor/pool/de/investor_relations/f...

http://www1.unisg.ch/www/edis.nsf/wwwDisplayIdentifier/3280/$FILE/dis3280.pdf

Fertigungsaufträge: http://www.audit-committee-institute.de/pdf/acq_IV_04Final.p...

Selected response from:

Uta Kappler
Local time: 18:04

Grading comment

Ich bin bei meiner Lösung geblieben. Nochmals danke! :-)
4 KudoZ points were awarded for this answer

Summary of answers provided

(Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

Uta Kappler

Discussion entries: 1

Answers

4 hrs confidence:

construction-type and production-type contracts subtopic

(Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

Uta Kappler
Local time: 18:04
Native speaker of:

German
PRO pts in category: 4

Grading comment

Ich bin bei meiner Lösung geblieben. Nochmals danke! :-)

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Changes made by editors

Jan 5, 2011 - Changes made by Uta Kappler:
Created KOG entry	KudoZ term => KOG term

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Construction-Type and Production-Type Contracts subtopic

German translation: (Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

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Construction-Type and Production-Type Contracts subtopic

German translation: (Unterthema/Schwerpunkt) „Construction-Type and Certain Production-Type Contracts“

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