German to English translations [PRO]
Bus/Financial - Accounting / accounting | | German term or phrase: Abgang | | Maßgeblich für die Bilanzierung von Pensionsgeschäften sind die Abgangskriterien des IAS 39. Gemäß IAS 39.35 ist der bilanzielle Abgang eines übertragenen finanziellen Vermö-genswerts davon abhängig, ob der Pensionsgeber die Verfügungsmacht (control) über die vertraglichen Rechte des Vermögenswerts verloren hat... |
|  Terri DoerrzapfKudoZ activityQuestions: 507 (none open) ( 1 without valid answers) Answers: 170
Germany
| | Local time: 00:14
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| | derecognition | Explanation:
IAS 39 (1998) reads as follows:
"Derecognition of a Financial Asset
35. An enterprise should derecognise a financial asset or a portion of a financial asset when, and only when, the enterprise loses control of the contractual rights to benefits specified in the contract, the rights expire, or the enterprise surrenders those rights." |
| Selected response from:
Ralf Lemster
Germany
Local time: 00:14
| Grading comment at first I thought issuance (issue) would do, but since this has to do with IAS, I have to stick to Ron's answer. Thanks everybody for your ideas, they were a big help!
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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2 mins confidence:   peer agreement (net): +1 issue/suybject criteria
Explanation:
Systran
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Note added at 2002-04-22 14:51:03 (GMT)
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should be spelled \"subject\" - sorry.
| RNolder
Local time: 18:14
Works in field
Native speaker of: English
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21 mins confidence:
25 mins confidence:
30 mins confidence: peer agreement (net): +1 derecognition
Explanation:
IAS 39 (1998) reads as follows:
"Derecognition of a Financial Asset
35. An enterprise should derecognise a financial asset or a portion of a financial asset when, and only when, the enterprise loses control of the contractual rights to benefits specified in the contract, the rights expire, or the enterprise surrenders those rights."
IAS 1999 (Bound Volume)
Joint database project with the IASB
| Ralf Lemster
Germany
Local time: 00:14
Native speaker of:  German
PRO pts in category: 143
|
| | Grading comment | at first I thought issuance (issue) would do, but since this has to do with IAS, I have to stick to Ron's answer. Thanks everybody for your ideas, they were a big help! |
|
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