German: Abgrenzung des KonsolidierungskreisesEnglish translation: definition of the companies to be included in consolidation 
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| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | German term or phrase: | Abgrenzung des Konsolidierungskreises | | English translation: | definition of the companies to be included in consolidation | | Entered by: | Kieran McCann |
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German to English translations [PRO]
Bus/Financial - Accounting / audit certificate | | German term or phrase: Abgrenzung des Konsolidierungskreises | Von einem Bestätigungsvermerk eines Prüfungsberichts.
Die Prüfung umfasst die Beurteilung der Jahresabschlüsse....*der Abgrenzung des Konsolidierungskreises*, der angewandten Bilanzierungsgrundsätze..... bla bla bla
What's the correct auditing terminology??? |
| | | Selected response from:
 Kieran McCann
United Kingdom
| Note from asker to answererThanks, and to RobinB for the input. I was irritated by the similarity to Abgrenzungsposten and this is simply not my favorite type of text.
4 KudoZ points were awarded for this answer |
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3 hrs confidence:   peer agreement (net): +1 |
4 hrs confidence: peer agreement (net): +1 |
| determination of the companies to be included in consolidation
Explanation:
not a huge difference from the previous suggestion, but 'delimitation' sounds more like a definition rather than the terminology used in practice:
'The audit includes assessing the annual financial statements of the companies included in consolidation, the determination of the companies to be included in consolidation, the accounting and consolidation principles used...'
http://report2003.viterra.com/viterra2003eng/finstatements/a...
| Kieran McCann
United Kingdom
Specializes in field
Native speaker of:  English
PRO pts in category: 125
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| Note from asker to answerer| Thanks, and to RobinB for the input. I was irritated by the similarity to Abgrenzungsposten and this is simply not my favorite type of text. |
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The translation workplace 
