GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
12:25 Oct 7, 2004 |
English to German translations [PRO] Bus/Financial - Economics | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: Ralf Lemster Germany Local time: 08:12 | ||||||
Grading comment
|
Summary of answers provided | ||||
---|---|---|---|---|
4 +3 | single-entity financial statements adjusted for uniform group accounting |
|
Discussion entries: 1 | |
---|---|
Handelsbilanz II single-entity financial statements adjusted for uniform group accounting Explanation: The German term is somewhat misleading - what it refers to are single-entity financial statements (which are initially prepared according to local GAAP, and in local currency) adjusted to comply with uniform Group accounting policies and translated into the Group reporting currency. RobinB should be able to give you more background on this. |
| |