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mit dem beizulegenden Wert kapitalkonsolidiert

English translation: consolidated at fair value

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:mit dem beizulegenden Wert konsolidiert
English translation:consolidated at fair value
Entered by: Ralf Lemster
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08:26 Mar 26, 2003
German to English translations [PRO]
Bus/Financial - Accounting / Geschäftsbericht
German term or phrase: mit dem beizulegenden Wert kapitalkonsolidiert
Gemäß IAS 22 zugrunde liegende Unternehmenserwerbe werden entsprechend
IAS 22.17 ff. nach der Erwerbsmethode gem. IAS 22.34 nach der alternativ zulässigen Methode mit dem beizulegenden Wert zum Erwerbszeitpunkt kapitalkonsolidiert.
Daniela Schlöder
Germany
Local time: 00:44
consolidated at fair value [in line with the participating interest]
Explanation:
Hier ist der Passus aus IAS22:

Allowed Alternative Treatment

34. The identifiable assets and liabilities recognised under paragraph 26 should be measured at their fair values as at the date of acquisition. Any goodwill or negative goodwill should be accounted for under this Standard. Any minority interest should be stated at the minority’s proportion of the fair values of the identifiable assets and liabilities recognised under paragraph 26.

35. Under this approach, the net identifiable assets over which the acquirer has obtained control are stated at their fair values, regardless of whether the acquirer has acquired all or only some of the capital of the other enterprise or has acquired the assets directly. Consequently, any minority interest is stated at the minority’s proportion of the fair values of the net identifiable assets of the subsidiary.


HTH - Gruß Ralf
Selected response from:

Ralf Lemster
Germany
Local time: 00:44
Grading comment
Vielen Dank, auch für den Passus! Gruß, Daniela
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2consolidated at fair value [in line with the participating interest]
Ralf Lemster


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
consolidated at fair value [in line with the participating interest]


Explanation:
Hier ist der Passus aus IAS22:

Allowed Alternative Treatment

34. The identifiable assets and liabilities recognised under paragraph 26 should be measured at their fair values as at the date of acquisition. Any goodwill or negative goodwill should be accounted for under this Standard. Any minority interest should be stated at the minority’s proportion of the fair values of the identifiable assets and liabilities recognised under paragraph 26.

35. Under this approach, the net identifiable assets over which the acquirer has obtained control are stated at their fair values, regardless of whether the acquirer has acquired all or only some of the capital of the other enterprise or has acquired the assets directly. Consequently, any minority interest is stated at the minority’s proportion of the fair values of the net identifiable assets of the subsidiary.


HTH - Gruß Ralf

Ralf Lemster
Germany
Local time: 00:44
Native speaker of: German
PRO pts in category: 163
Grading comment
Vielen Dank, auch für den Passus! Gruß, Daniela

Peer comments on this answer (and responses from the answerer)
agree  RobinB: Right on! (don't like "participating interest", though - I prefer "investment" or "equity interest"). Do you think the standards will be read even if they are published online this year?
8 mins
  -> Probably skimmed as they are today... ;-)

agree  Alison Schwitzgebel: absotutely..
9 mins
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Changes made by editors
Jul 17, 2008 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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