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Wertaufholung

English translation: reversal of impairment losses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Wertaufholung
English translation:reversal of impairment losses
Entered by: Gisela Greenlee

05:56 Dec 9, 2004
German to English translations [PRO]
Bus/Financial - Accounting / From a curriculum
German term or phrase: Wertaufholung
Another term from my curriculum translation, it is listed under the topic of accounting, together with Abschreibungen and Bewertungsvereinfachungen. I was unable to find a translation for Wertaufholung, so any help is greatly appreciated. Gisela
Gisela Greenlee
Local time: 10:24
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).

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Note added at 5 hrs 4 mins (2004-12-09 11:00:23 GMT)
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or: reversal of write-down(s)
Selected response from:

RobinB
United States
Local time: 10:24
Grading comment
Thank you, this is the answer I ended up choosing
4 KudoZ points were awarded for this answer



Summary of answers provided
5reversal of impairment loss(es)
RobinB
4write-up
Andy Lemminger


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
write-up


Explanation:
hth

Andy Lemminger
Canada
Local time: 09:24
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 73
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5
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)

RobinB
United States
Local time: 10:24
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 993
Grading comment
Thank you, this is the answer I ended up choosing
Login to enter a peer comment (or grade)



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