Aufstellung der erfassten Erträge und Aufwendungen
English translation: statement of recognised income and expense
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:
Aufstellung der erfassten Erträge und Aufwendungen
German to English translations [PRO] Bus/Financial - Accounting
German term or phrase:Aufstellung der erfassten Erträge und Aufwendungen
Der Konzernabschluss der XXXXXX AG, Mainz, für das zum TT. MMMMMM JJJJ endende Geschäftsjahr besteht aus der Konzernbilanz, der Konzern-Gewinn- und Verlustrechnung, der Aufstellung der erfassten Erträge und Aufwendungen, der Konzern-Kapitalflussrechnung sowie dem Konzernanhang.
New animal: last year it was called "Darstellung des Gesamteinkommens" (do they invent these things, or does someone else use them too?)
TIA
Rod
"96 An entity shall present a statement of changes in equity showing on the face of the statement:
(a) profit or loss for the period;
(b) each item of income and expense for the period that, as required by other Standards or by Interpretations, is recognised directly in equity, and the total of these items;
(c) total income and expense for the period (calculated as the sum of (a) and (b)), showing separately the total amounts attributable to equity holders of the parent and to minority interest; and
(d) for each component of equity, the effects of changes in accounting policies and corrections of errors recognised in accordance with IAS 8.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense."
And IAS 1 IG.5:
XYZ Group – Statement of recognised income and expense for the year ended 31 December 20X2
(in thousands of currency units)
20X2 20X1
Gain/(loss) on revaluation of properties (X) X
Available-for-sale investments:
Valuation gains/(losses) taken to equity (X) (X)
Transferred to profit or loss on sale X (X)
Cash flow hedges:
Gains/(losses) taken to equity X X
Transferred to profit or loss for the period (X) X
Transferred to the initial carrying amount of hedged items (X) (X)
Exchange differences on translation of foreign operations (X) (X)
Actuarial gains (losses) on defined benefit plans X (X)
Tax on items taken directly to or transferred from equity X (X)
Net income recognised directly in equity (X) X
Profit for the period X X
Total recognised income and expense for the period X
-------------------------------------------------- Note added at 2 hrs (2008-02-14 13:15:15 GMT) --------------------------------------------------
Re what it was called last year: this looks like yet another German variation on "statement of comprehensive income", which is currently still a US GAAP-only term (that will change in IFRSs starting next year). It's the US GAAP equivalent of the SORIE. The *correct* German term is actually Gesamtergebnisrechnung.
Super, Robin - I'd overlooked the last line of IAS 1.96 (and my copy of IAS 1 doesn't have any IGs) - many thanks indeed.
P.S. to Steffen: it's good to know you are keeping an eye on things! 4 KudoZ points were awarded for this answer
thanks for your input, people. I forgot to say this is IFRS-speak, so I'm happier, like you, Stanley, with income. But what do you do with "erfasst"? Common sense (oops, how did yoooou creep in here, my friend?) tells me "recorded", but a nasty feeling says it could be "recognized"... Again, I like "schedule" (it's for Murkan readers) - Ta, Rod
Automatic update in 00:
Answers
17 mins confidence:
revenue and expense statement
Explanation: just a few of those awful examples -- hate financial stuff[
PDF]
Statement of Revenue Expense .xls
File Format: PDF/Adobe Acrobat - View as HTML
STATEMENT OF REVENUE AND EXPENSE. UNIVERSITY OF ALBERTA. AND CHANGES IN UNRESTRICTED NET ASSETS DEFICIENCY. FOR THE YEAR ENDED MARCH 31, 2002 ... www.uofaweb.ualberta.ca/vpfinancefs/pdf/StatementB0102.pdf - Similar pages - Note this
Form 1023: Tax Periods for Which Statement of Revenue and Expenses ...
What are the current tax year and three prior tax years or two succeeding tax years for purposes of completing the Statement of Revenues and Expenses in ... www.irs.gov/charities/article/0,,id=140109,00.html - 18k - Cached - Similar pages - Note this
[PDF]
APPENDIX D: Statement of Revenue and Expenses Revenue
File Format: PDF/Adobe Acrobat - View as HTML
Statement of Revenue and Expenses. Revenue. State Sources. Local Sources. Federal Sources. Federal Sources: Through the State of Massachusetts ... www.doe.mass.edu/charter/reports/2000/ma_auditor/appxd.pdf - Similar pages - Note this
[DOC]
STATEMENT OF REVENUE AND EXPENSES – OTHER
Elisabeth Moser Local time: 18:15 Native speaker of: German PRO pts in category: 8
"96 An entity shall present a statement of changes in equity showing on the face of the statement:
(a) profit or loss for the period;
(b) each item of income and expense for the period that, as required by other Standards or by Interpretations, is recognised directly in equity, and the total of these items;
(c) total income and expense for the period (calculated as the sum of (a) and (b)), showing separately the total amounts attributable to equity holders of the parent and to minority interest; and
(d) for each component of equity, the effects of changes in accounting policies and corrections of errors recognised in accordance with IAS 8.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense."
And IAS 1 IG.5:
XYZ Group – Statement of recognised income and expense for the year ended 31 December 20X2
(in thousands of currency units)
20X2 20X1
Gain/(loss) on revaluation of properties (X) X
Available-for-sale investments:
Valuation gains/(losses) taken to equity (X) (X)
Transferred to profit or loss on sale X (X)
Cash flow hedges:
Gains/(losses) taken to equity X X
Transferred to profit or loss for the period (X) X
Transferred to the initial carrying amount of hedged items (X) (X)
Exchange differences on translation of foreign operations (X) (X)
Actuarial gains (losses) on defined benefit plans X (X)
Tax on items taken directly to or transferred from equity X (X)
Net income recognised directly in equity (X) X
Profit for the period X X
Total recognised income and expense for the period X
-------------------------------------------------- Note added at 2 hrs (2008-02-14 13:15:15 GMT) --------------------------------------------------
Re what it was called last year: this looks like yet another German variation on "statement of comprehensive income", which is currently still a US GAAP-only term (that will change in IFRSs starting next year). It's the US GAAP equivalent of the SORIE. The *correct* German term is actually Gesamtergebnisrechnung.
RobinB Local time: 00:15 Specializes in field Native speaker of: English PRO pts in category: 837
Grading comment
Super, Robin - I'd overlooked the last line of IAS 1.96 (and my copy of IAS 1 doesn't have any IGs) - many thanks indeed.
P.S. to Steffen: it's good to know you are keeping an eye on things!
The translation workplace 
peer agreement (net): +1
