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05:56 Dec 9, 2004 |
German to English translations [PRO] Bus/Financial - Accounting / From a curriculum | |||||||
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| Selected response from: RobinB United States Local time: 10:52 | ||||||
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Summary of answers provided | ||||
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5 | reversal of impairment loss(es) |
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4 | write-up |
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write-up Explanation: hth |
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reversal of impairment loss(es) Explanation: See e.g. IAS 36, where it is a significant term. The term "write-up" is now considered obsolete, and even in HGB accounting, "reversal of impairment loss(es)" is now the preferred term (will also be used e.g. in the 4th edition of Brooks/Mertin to be published in 2005, as well as the XBRL taxonomy). -------------------------------------------------- Note added at 5 hrs 4 mins (2004-12-09 11:00:23 GMT) -------------------------------------------------- or: reversal of write-down(s) |
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