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eigenkapitalwirksam abschreiben

English translation: to write off against equity

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:eigenkapitalwirksam abschreiben
English translation:to write off against equity
Entered by: danilingua
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08:38 Jul 6, 2002
German to English translations [Non-PRO]
Bus/Financial - Accounting
German term or phrase: eigenkapitalwirksam abschreiben
komplette Firmenwerte ~ abschreiben
danilingua
Germany
Local time: 16:54
to write off against equity
Explanation:
Hallo Daniela,
Pity you didn't specify which accounting rules apply in this case - substitute "equity" if necessary.

Here's a quote from the International Accounting Standards that may fit your context:

"Therefore, enterprises applying IASs for the first time may, for example, either write off balances of goodwill that arose in periods beginning prior to 1 January 1995 directly against equity or capitalise and amortise them (IAS 22.79 (revised 1993)), regardless of the previous treatment under national GAAP."

HTH - Gruß Ralf
Selected response from:

Ralf Lemster
Germany
Local time: 16:54
Grading comment
thank you ralf, here is to your experience!!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1to write off against equity
Ralf Lemster
4cost-effective amortization of equity capitalmbrunet
4cost-effective amortization of equity capitalmbrunet


  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
to write off against equity


Explanation:
Hallo Daniela,
Pity you didn't specify which accounting rules apply in this case - substitute "equity" if necessary.

Here's a quote from the International Accounting Standards that may fit your context:

"Therefore, enterprises applying IASs for the first time may, for example, either write off balances of goodwill that arose in periods beginning prior to 1 January 1995 directly against equity or capitalise and amortise them (IAS 22.79 (revised 1993)), regardless of the previous treatment under national GAAP."

HTH - Gruß Ralf


Ralf Lemster
Germany
Local time: 16:54
Native speaker of: German
PRO pts in category: 163
Grading comment
thank you ralf, here is to your experience!!

Peer comments on this answer (and responses from the answerer)
agree  jerrie
5 hrs
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cost-effective amortization of equity capital


Explanation:
Whether "equity capital" or some other phrase is used depends on the size of the company. Alternatives are "capital accounts," "shareholder's equity," among others

mbrunet
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cost-effective amortization of equity capital


Explanation:
Whether "equity capital" or some other phrase is used depends on the size of the company. Alternatives are "capital accounts," "shareholder's equity," among others

mbrunet
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PRO (1): Steffen Walter


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