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English to German translations [PRO]
Bus/Financial - Accounting / Rechnungslegung, GAAPa | | English term or phrase: amortized cost, written down cost | The big problem with all these GAAPs is that they are generally based on historical accounting and cost conventions. However, capital markets focus on value – and as we have seen in Chapter 8 on intangible assets – value can be substantially different from historical cost. Critics say that existing GAAP:
1. Fosters the earnings “game” played by both management and the markets since earnings have long been the single most important measure of performance.
2. Does not account for or disclose certain types of information about intangible assets.
3. Does not communicate adequate information about value creation because it is a mixed model that includes historical cost, **amortized cost, written down cost** and fair value.
Ich habe mal *Buchwert und Wertberichtigungen* stehen, bin mir aber nicht sicher. Buchhaltung war noch nie meine Stärke. |
| | | Selected response from:
Hans G. Liepert
Switzerland
Local time: 02:06
| Grading comment Danke Hans, das nehm' ich. Vielen Dank auch an Ralf.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:  peer agreement (net): +1 fortgeführte Anschaffungskosten / Abschreibungen (=Wertberichtigung)
Explanation:
steckt in Ralf's Erläuterungen schon ausdrücklich drin - ich wollte nur _Kosten_ nicht so stehen lassen, weil es Anschaffungskosten (also Bilanz- und nicht G+V-Posten sind).
| Hans G. Liepert
Switzerland
Local time: 02:06
Specializes in field
Native speaker of:  German
PRO pts in category: 890
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| | Grading comment | Danke Hans, das nehm' ich. Vielen Dank auch an Ralf. |
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| Changes made by editors |
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| Nov 22, 2010 - Changes made by Steffen Walter: | | Field (specific) | (none) => Accounting |
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The translation workplace 
peer agreement (net): +1
