English translation: principles of recognition, presentation and measurement
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:
Ansatz-, Ausweis- und Bewertungsvorschriften
English translation:
principles of recognition, presentation and measurement
Explanation: This is the IAS equivalent of the German terms (where Vorschriften is usually translated as principles). See e.g. IAS 39 - Financial Instruments: Recognition and Measurement
Another option for Ansatz is "reporting" (Ansatz refers to the value or amount an asset or a liability is carried at in the balance sheet).
Woywode, Accounting and Tax Dico offers "capitalization rule" for Ansatzvorschrift, but afaik Ansatz also includes the reporting of liabilities, whereas capitalization usually refers to Aktivierung, i.e. the reporting under assets.
Explanation: "Ansatz" is the determination of if, where and in what amount a transaction is entered into the books. I am not 100% sure if "appropriation" is correct, I have found it in connection with budgeting. Alternatively, maybe "entry" would work better for you.
"Ausweisen" (in the context of financial statements) is not to "present" but rather to "report" or to "show on the books".
"Bewertung" is valuation.
"Vorschriften" could be "rules" or "provisions"
HTH
Anja Brito Local time: 16:13 Works in field Native speaker of: German
principles of recognition, presentation and measurement
Explanation: This is the IAS equivalent of the German terms (where Vorschriften is usually translated as principles). See e.g. IAS 39 - Financial Instruments: Recognition and Measurement
Another option for Ansatz is "reporting" (Ansatz refers to the value or amount an asset or a liability is carried at in the balance sheet).
Woywode, Accounting and Tax Dico offers "capitalization rule" for Ansatzvorschrift, but afaik Ansatz also includes the reporting of liabilities, whereas capitalization usually refers to Aktivierung, i.e. the reporting under assets.
Given above
Beate Lutzebaeck Local time: 08:13 Works in field Native speaker of: German, English PRO pts in category: 27
The translation workplace 
