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early adoption

German translation: "frühere Anwendung" (IAS)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:early adoption
German translation:"frühere Anwendung" (IAS)
Entered by: Steffen Pollex
Options:
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- Include in personal glossary

08:28 Jul 26, 2005
English to German translations [PRO]
Bus/Financial
English term or phrase: early adoption
For Acquisitions prior to 1. Januar 2004 (early adoption), goodwill is included on the basis of its deemed cost, which represents the amount recorded under previous GAAP.
Steffen Pollex
Local time: 18:24
frühere Anwendung
Explanation:
siehe zB IAS 12.91
Selected response from:

Hans G. Liepert
Switzerland
Local time: 18:24
Grading comment
Danke!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2frühere Anwendung
Hans G. Liepert
4 +1vorzeitige Anwendung
vptrans
4Voruebernahme/FruehuebernahmeKARIN ISBELL


  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
frühere Anwendung


Explanation:
siehe zB IAS 12.91

Hans G. Liepert
Switzerland
Local time: 18:24
Native speaker of: Native in GermanGerman
PRO pts in pair: 12382
Grading comment
Danke!

Peer comments on this answer (and responses from the answerer)
agree  Aniello Scognamiglio: oder die Substantivvariante (Early Adaptor-Kunden). // IAS? Was ist denn das für eine Partei?
24 mins
  -> Willst Du mich ver... - es geht um einen IAS/IFRS-Text! ;o) Irregular Accounting System/Innocent Financial Readers' School

agree  Johannes Gleim
8 hrs
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15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
vorzeitige Anwendung


Explanation:
"vorzeitige Anwendung" aber "erstmalige Anwendung", werden normlerwise zusammen erwähnt
Juni 2005: Der IASB hat heute Änderungen zu IFRS 1 Erstmalige Anwendung der
International Financial Reporting ... Eine vorzeitige Anwendung wird empfohlen. ...
www.ifrs-portal.com/ - 80k -

vptrans
Local time: 18:24
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 71

Peer comments on this answer (and responses from the answerer)
agree  Hans G. Liepert: ich wsill keine Haarspalterei betreiben - das tut IAS selbst - aber in IAS 1.104 steht ausdrücklich 'frühere Anwendung' (amtlicher EU-Text)
16 mins
  -> Danke, ich noch weniger..das ist blos der Ausdruck den ich am häufigsten sehe in Zusammenhang mit der früheren Anwendung..Gratuliere Ihnen, kein Thema
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Voruebernahme/Fruehuebernahme


Explanation:
adoption.acquisition = Uebernahme [eines Unternehmens]

KARIN ISBELL
United States
Local time: 09:24
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 242
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