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teileinheit

English translation: foreign entity

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:wirtschaftlich selbständige ausländische Teileinheit
English translation:foreign entity
Entered by: Lorna O'Donoghue
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08:53 May 23, 2003
German to English translations [PRO]
Bus/Financial / Accounting standards
German term or phrase: teileinheit
Währungsumrechnung:
Sind Beteiligungen/verbundene Unternehmen nach IAS 21 monetäre Posten oder handelt es sich um nicht monetäre Posten? Falls es sich um nicht monetäre Posten handelt, stellt sich die Frage, was unter einer "Nettoinvestition in eine wirtschaftlich selbständige ausländische Teileinheit" zu verstehen ist. (Eine "Nettoinvestitionen in eine wirtschaft-lich selbständige ausländische Teileinheit" ist ein monetärer Posten.)
lorna
(foreign) entity
Explanation:
Please note that the actual term here is not simply "Teileinheit", but the entire phrase: "wirtschaftlich selbständige ausländische Teileinheit".

IAS 21.7 (D):
"Eine wirtschaftlich selbständige ausländische Teileinheit ist ein Auslandsbetrieb, dessen Geschäftstätigkeit kein integrierter Bestandteil der Tätigkeit des berichtenden Unternehmens ist."

IAS 21.7 (E):
"Foreign entity is a foreign operation, the activities of which are not an integral part of those of the reporting enterprise".

I think I should point out that if you had actually checked the IASs, you would have found this without any problem. After all, the original text even tells you which IAS (21) is being referred to. I suggest you buy the IAS bound volumes (English and German).
Selected response from:

RobinB
Germany
Local time: 14:10
Grading comment
Thanks for your help. Sometimes, the most obvious solution is staring you in the face and you just don't see it!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1(foreign) entityRobinB
4entity
Andy Lemminger
4operating unit
CathyFS


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
operating unit


Explanation:
Hamblock/Wessels

CathyFS
Local time: 13:10
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 50
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9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
entity


Explanation:
IAS term

Andy Lemminger
Canada
Local time: 06:10
Native speaker of: German
PRO pts in pair: 1127
Login to enter a peer comment (or grade)

12 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
(foreign) entity


Explanation:
Please note that the actual term here is not simply "Teileinheit", but the entire phrase: "wirtschaftlich selbständige ausländische Teileinheit".

IAS 21.7 (D):
"Eine wirtschaftlich selbständige ausländische Teileinheit ist ein Auslandsbetrieb, dessen Geschäftstätigkeit kein integrierter Bestandteil der Tätigkeit des berichtenden Unternehmens ist."

IAS 21.7 (E):
"Foreign entity is a foreign operation, the activities of which are not an integral part of those of the reporting enterprise".

I think I should point out that if you had actually checked the IASs, you would have found this without any problem. After all, the original text even tells you which IAS (21) is being referred to. I suggest you buy the IAS bound volumes (English and German).

RobinB
Germany
Local time: 14:10
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1921
Grading comment
Thanks for your help. Sometimes, the most obvious solution is staring you in the face and you just don't see it!

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter: good suggestion indeed!
10 mins
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