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Ausweisstetigkeit

English translation: consistency of presentation

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18:20 Apr 9, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Ausweisstetigkeit
financial statement
Seamus Moran
Germany
Local time: 01:32
English translation:consistency of presentation
Explanation:
A standard principle under both German GAAP (HGB) and IFRS accounting, see e.g. IAS 1.27-28 (where in German it's called "Darstellungsstetigkeit", but that's merely a synonym for Ausweisstetigkeit).
Selected response from:

RobinB
Germany
Local time: 01:32
Grading comment
great thnaks!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3consistency of presentationRobinB


Discussion entries: 4





  

Answers


46 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
consistency of presentation


Explanation:
A standard principle under both German GAAP (HGB) and IFRS accounting, see e.g. IAS 1.27-28 (where in German it's called "Darstellungsstetigkeit", but that's merely a synonym for Ausweisstetigkeit).

RobinB
Germany
Local time: 01:32
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 909
Grading comment
great thnaks!

Peer comments on this answer (and responses from the answerer)
agree  Julia Lipeles
26 mins

agree  Steffen Walter
32 mins

agree  Ted Wozniak: of course I agree with Robin :-)
36 mins
  -> Thanks :-) Ausweisstetigkeit is an unusual term, though, that I'll note for future reference. HGB s.265(1) says: "Die Form der Darstellung .... ist beizubehalten", which is why the standard German GAAP term is also "Darstellungsstetigkeit":
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Changes made by editors
Apr 9, 2007 - Changes made by Steffen Walter:
FieldLaw/Patents » Bus/Financial
Field (specific)Finance (general) » Accounting
Apr 9, 2007 - Changes made by Johanna Timm, PhD:
Term askedausweisstetigkeit » Ausweisstetigkeit


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