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Teilwertverfahren

English translation: entry age normal method

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Teilwertverfahren
English translation:entry age normal method
Entered by: EMatt
Options:
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- Include in personal glossary

16:01 Apr 4, 2004
German to English translations [PRO]
Bus/Financial - Accounting / Accounting
German term or phrase: Teilwertverfahren
Pensionsrueckstellungen sind nach dem Teilwertverfahren ermittelt.
EMatt
Local time: 21:47
entry age normal method
Explanation:
according to section 6a of the EStG

thanks to Robin B. who explained it in detail when the same question was asked a short while ago, therefore I can't take credit and no points for the answer :)
Selected response from:

Ingrid Blank
Grading comment
Thanks.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1entry age normal methodIngrid Blank
3going concern value method/approach
Steffen Walter


Discussion entries: 5





  

Answers


50 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
entry age normal method


Explanation:
according to section 6a of the EStG

thanks to Robin B. who explained it in detail when the same question was asked a short while ago, therefore I can't take credit and no points for the answer :)

Ingrid Blank
PRO pts in category: 58
Grading comment
Thanks.

Peer comments on this answer (and responses from the answerer)
agree  Wenjer Leuschel: Einsichtig. Gut zu wissen.
9 mins
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26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
going concern value method/approach


Explanation:
pension accruals/provisions are stated/recognised at going concern value
[pension accruals/provisions were determined/calculated using the going concern value method]

However, the exact wording would depend on the accounting standards to be applied here.

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Note added at 31 mins (2004-04-04 16:33:04 GMT)
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ref. Woywode Accounting and Tax Dico

(but wait for comments)

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Note added at 50 mins (2004-04-04 16:52:12 GMT)
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Thanks, Ingrid, for the hint - I stand corrected:
see http://www.proz.com/kudoz/658693 for a detailed discussion.

Steffen Walter
Germany
Local time: 03:47
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 416

Peer comments on this answer (and responses from the answerer)
neutral  Ingrid Blank: going concern value applies to asset valuations for tax purposes
19 mins
  -> I just realised that myself :-)
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