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German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: Ansatz unterhalb der AK/HK | Was bedeutet Ansatz in diesem Zusammenhang?
AK=Anschaffungskosten; HK=Herstellungskosten.
Beide handelsrechtlichen Bewertungsanpassungen („Niederstwert“ und „verlustfreie Bewertung“) werden vom Leiter Finanzen geprüft.
Nach US-GAAP ist ein Ansatz unterhalb der AK/HK notwendig, sofern die Wiederbeschaffungs- bzw. Wiederherstellungskosten niedriger sind. |
| smeinkeKudoZ activityQuestions: 608 ( 8 open) ( 12 without valid answers) ( 43 closed without grading) Answers: 0
| Local time: 00:14
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| | measurement below | Explanation:
The German terminology is not particularly unambiguous here. "Ansatz" normally means recognition, but I think what is meant here is "Bilanzansatz", which is the "carrying amount".
I would normally have expected to see "Nach US-GAAP ist eine Bewertung unterhalb der AK/HK notwendig...", which of course makes more sense in any case.
However, as you're going to have to change the word order in the English sentence in any case, "measurement below" isn't actually going to appear in the translation.
"Both types of write-down under German GAAP ('lower of cost or market value' and 'write-downs to anticipate identifiable expected losses ("verlustfreie Bewertung")' are checked by the Head of Finance.
US GAAP requires measurement at replacement cost if this is lower than historical cost."
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| Selected response from:
RobinB
Local time: 00:14
| Grading comment Danke
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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1 hr confidence:  peer agreement (net): +1 | Ansatz unterhalb der measurement below
Explanation:
The German terminology is not particularly unambiguous here. "Ansatz" normally means recognition, but I think what is meant here is "Bilanzansatz", which is the "carrying amount".
I would normally have expected to see "Nach US-GAAP ist eine Bewertung unterhalb der AK/HK notwendig...", which of course makes more sense in any case.
However, as you're going to have to change the word order in the English sentence in any case, "measurement below" isn't actually going to appear in the translation.
"Both types of write-down under German GAAP ('lower of cost or market value' and 'write-downs to anticipate identifiable expected losses ("verlustfreie Bewertung")' are checked by the Head of Finance.
US GAAP requires measurement at replacement cost if this is lower than historical cost."
| RobinB
Local time: 00:14
Specializes in field
Native speaker of:  English
PRO pts in category: 837
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| Changes made by editors |
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| Oct 8, 2007 - Changes made by Steffen Walter: | | Edited KOG entry | Steffen Walter's old entry - "Ansatz unterhalb der AK/HK" => "measurement below replacement cost" | | Oct 8, 2007 - Changes made by Steffen Walter: | | Edited KOG entry | smeinke's old entry - "Ansatz unterhalb der AK/HK" => "measurement below" | | Oct 4, 2007 - Changes made by Steffen Walter: | | Term asked | Ansatz unterhalb der => Ansatz unterhalb der AK/HK |
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