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der um die "Fair values" Auswirkungen erstellten Jahresrechnung

English translation: annual accounts including the effects of fair value adjustments

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19:05 Mar 18, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: der um die "Fair values" Auswirkungen erstellten Jahresrechnung
Erwirbt die Muttergesellschaft weniger als 100 % einer Konzerngesellschaft, so wird der Minderheitsanteil auf dem Eigenkapital zum Zeitpunkt des Erwerbs, inklusive Erfassung allfälliger "Fair values" Bereinigungen, berechnet und in der Konzernbilanz im Eigenkapital (Konto Minderheitsanteile) ausgewiesen. Entsprechend wird der Minderheitenanteil am Ergebnis, inklusive der um die "Fair values" Auswirkungen erstellten Jahresrechnung der Konzerngesellschaft, berechnet und in der Erfolgsrechnung (Konto Minderheiten) gesondert ausgewiesen.

Context: instructions for the consolidation of group accounts.

MT
markj
English translation:annual accounts including the effects of fair value adjustments
Explanation:
Agree with Robin and it looks Swiss to me but the term "fair value" is nowhere to be found in the FER (but the English translation leaves a LOT to be desired).

alternative wording: The minority interest in net profit or loss for the period, including the consolidated company's annual accounts along with any fair value adjustments, is calculated and reported (if this is an internal document, disclosed if it's external) separately in the income statement
Selected response from:

Ted Wozniak
United States
Local time: 12:51
Grading comment
Many thanks, Ted!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +1annual accounts including the effects of fair value adjustments
Ted Wozniak


Discussion entries: 2





  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
annual accounts including the effects of fair value adjustments


Explanation:
Agree with Robin and it looks Swiss to me but the term "fair value" is nowhere to be found in the FER (but the English translation leaves a LOT to be desired).

alternative wording: The minority interest in net profit or loss for the period, including the consolidated company's annual accounts along with any fair value adjustments, is calculated and reported (if this is an internal document, disclosed if it's external) separately in the income statement

Ted Wozniak
United States
Local time: 12:51
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 722
Grading comment
Many thanks, Ted!

Peer comments on this answer (and responses from the answerer)
agree  RobinB: though I'd say "annual financial statements" rather than "annual accounts". Despite the Swissiness, I still think this is IFRS 3 accounting, rather than FER.
12 hrs
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Changes made by editors
Apr 1, 2009 - Changes made by Steffen Walter:
Field (specific)Finance (general) » Accounting


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