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beizulegend

English translation: fair value


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:beizulegender Zeitwert
English translation:fair value
Entered by: Kathi Stock
Options:
- Contribute to this entry
- Include in personal glossary

14:21 Apr 20, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: beizulegend
Der im Rahmen eines Unternehmenszusammenschlusses anfallende Geschäfts- oder Firmenwert stellt den Überschuss der Anschaffungskosten eines Unternehmenserwerbs über den Anteil des Konzerns am *beizulegenden* Zeitwert der identifizierbaren Vermögenswerte und Schulden eines Tochterunternehmens zum Erwerbszeitpunkt dar.

Der erzielbare Betrag ist der höhere Betrag vom *beizulegenden* Zeitwert abzüglich Verkaufskosten und Nutzungswert.

Forderungen aus Lieferungen und Leistungen werden anfänglich zum *beizulegenden* Zeitwert angesetzt und in der Folge zu fortgeführten Anschaffungskosten unter Verwendung der Effektivzinsmethode sowie unter Abzug von Wertminderungen bewertet.

Ich bin mir nicht sicher, ob das "beizulegenden" gleichzusetzen ist mit "belegbar"....
Kathi Stock
United States
Local time: 17:14
fair value
Explanation:
Kathi, this is a standard IFRS term. In fact, you will get all the terms in your examples straight out of the English and German versions of the EU IFRSs, which are available online in a number of formats and from a number of sources.
Selected response from:

RobinB
Local time: 00:14
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3fair valueRobinB


Discussion entries: 4





  

Answers


15 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
beizulegender Zeitwert
fair value


Explanation:
Kathi, this is a standard IFRS term. In fact, you will get all the terms in your examples straight out of the English and German versions of the EU IFRSs, which are available online in a number of formats and from a number of sources.

RobinB
Local time: 00:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 837
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak: and you should include "Zeitwert" in the term in your personal glossary
3 mins
  -> You mean "Zeitwert" as a separate term (current value; time value), or "Zeitwert" as a short form of "beizulegender Zeitwert"? ;-)
agree  Andrea Hauer: yes.
12 mins
agree  René Laszlo
1 hr
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Changes made by editors
Apr 24, 2007 - Changes made by Steffen Walter:
Term askedbeizulegenden => beizulegend


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