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AK's

English translation: amortised cost

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:planmäßig fortgeführte AK
English translation:amortised cost
Entered by: Steffen Walter
Options:
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- Include in personal glossary

11:40 May 23, 2003
German to English translations [PRO]
Bus/Financial - Accounting / IAS accounting standards
German term or phrase: AK's
Wie kann ein praxisgerechter Ansatz beim Impairment für die afs-Bestände aussehen (Trennung in Marktpreis und Bonitätsrisiko) und ist ggf. die Zuschreibung über die GuV bis zu max. planmäßig fortgeführten AK‘s üblicherweise wesentlich ?
lorna
Anschaffungskosten
Explanation:
=cost of acquisition

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Note added at 2003-05-23 11:44:06 (GMT)
--------------------------------------------------

here \"fortgeführte AK\"=amortised cost
Selected response from:

Andy Lemminger
Canada
Local time: 06:51
Grading comment
Many thanks!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +6Anschaffungskosten
Andy Lemminger


  

Answers


1 min   confidence: Answerer confidence 5/5 peer agreement (net): +6
Anschaffungskosten


Explanation:
=cost of acquisition

--------------------------------------------------
Note added at 2003-05-23 11:44:06 (GMT)
--------------------------------------------------

here \"fortgeführte AK\"=amortised cost

Andy Lemminger
Canada
Local time: 06:51
Specializes in field
Native speaker of: German
PRO pts in category: 65
Grading comment
Many thanks!

Peer comments on this answer (and responses from the answerer)
agree  RobinB: That's the point, Andy: the real term here is "planmäßig fortgeführte AK's" (lousy Germany) = amortised cost, as you say.
8 mins

agree  Alison Schwitzgebel: yup!
13 mins

agree  Rod Darby: fully
44 mins

agree  John Hayward
9 hrs

agree  Ron Stelter
3 days3 hrs

agree  Chinoise
7 days
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Changes made by editors
Jul 11, 2007 - Changes made by Steffen Walter:
Edited KOG entry » "amortised cost"
Jul 11, 2007 - Changes made by Steffen Walter:
Term asked » AK\'s
Field (specific)(none) » Accounting


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