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Ausweisverschiebungen

English translation: changes in valuation/recognition

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Ausweisverschiebungen
English translation:changes in valuation/recognition
Entered by: Ralf Lemster
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09:11 Jul 14, 2002
German to English translations [PRO]
Bus/Financial
German term or phrase: Ausweisverschiebungen
Ausweisverschiebungen zwischen HB I und HB II sind grundsätzlich durchzuführen.
Context: Financial stuff, Group accounting / budgeting.
Roddy Tannahill
United Kingdom
Local time: 04:22
changes in valuation/recognition
Explanation:
I assume that "HB" stands for "Handelsbilanz" = commercial balance sheet. For "Ausweis", read "Bilanzausweis" = reporting or disclosure.

As far as I would guess (given the lack of context), "Ausweisverschiebungen" refers to changes in the valuation and/or recognition of amounts between HB 1 (the individual financial statements, according to local rules) and HB2 (HB1 plus group adjustments).


From SAP Help:
"Die Handelsbilanz II ergibt sich aus der Handelsbilanz I und den Anpassungsbuchungen, die entsprechend den Konzernanforderungen erfolgen."
Selected response from:

Ralf Lemster
Germany
Local time: 05:22
Grading comment
Thanks :)
4 KudoZ points were awarded for this answer

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Summary of answers provided
4adjustments between balance sheet I and balance sheet IIkostan
2changes in valuation/recognition
Ralf Lemster


  

Answers


50 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
changes in valuation/recognition


Explanation:
I assume that "HB" stands for "Handelsbilanz" = commercial balance sheet. For "Ausweis", read "Bilanzausweis" = reporting or disclosure.

As far as I would guess (given the lack of context), "Ausweisverschiebungen" refers to changes in the valuation and/or recognition of amounts between HB 1 (the individual financial statements, according to local rules) and HB2 (HB1 plus group adjustments).


From SAP Help:
"Die Handelsbilanz II ergibt sich aus der Handelsbilanz I und den Anpassungsbuchungen, die entsprechend den Konzernanforderungen erfolgen."


    Reference: http://help.sap.com/saphelp_45b/helpdata/de/35/28f40fe8e6556...
    Reference: http://www.target-languages.com/Glossary/TL-FI-glossary/FA-g...
Ralf Lemster
Germany
Local time: 05:22
Native speaker of: German
PRO pts in pair: 2684
Grading comment
Thanks :)
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
adjustments between balance sheet I and balance sheet II


Explanation:
"adjustments to allocate revenue and expenditure items to proper accounting periods" (W. Schaefer) im Sinne von Rechnungsabgrenzungh

kostan
Austria
Local time: 05:22
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 493
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