GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||
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05:24 Feb 16, 2001 |
German to English translations [Non-PRO] Bus/Financial | ||||
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| Selected response from: Fiona Busfield United Kingdom Local time: 21:40 | |||
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Summary of answers provided | ||||
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na | imparity principle |
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na | odd-parity principle |
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na | imparity principle |
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imparity principle Explanation: Imparity principle See http://www.isl.org/huebscher/ah_bigap.htm for an explanation and comparison with US accounting principles. The other link is a bilingual glossary. Reference: http://www.isl.org/huebscher/ah_bil_e.htm Reference: http://www.isl.org/huebscher/ah_bigap.htm |
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odd-parity principle Explanation: hope it helps grandictionnaire |
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imparity principle Explanation: (ReW) imparity principle (ie, nichtrealisierte Verluste sind auszuweisen, waehrend noch nicht realisierte Gewinne bilanziell noch nicht beruecksichtigt werden duerfen; principle of unequal treatment of losses and income: requires unrealized losses to be accrued but prohibits recognition of unrealized profits) Schaefer Wirtschaftswoerterbuch |
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