German to English translations [PRO]
Bus/Financial - Finance (general) | | German term or phrase: bilanzielle Greifbarkeit | | Des Weiteren ist das Kriterium der bilanziellen Greifbarkeit zu beachten. Dieses ist erfüllt, wenn die Kulanzleistung selbst im Falle der Veräußerung des gesamten Unternehmens für einen potenziellen Erwerber bestehen bliebe und sich bei anschließender Unternehmensfortführung nicht ins Allgemeine verflüchtigte. Die Verpflichtung ist in ihrer Höhe quantifizierbar, wenn die Kulanzleistung in Höhe einer Bandbreite angegeben werden kann. |
|  njbeckettKudoZ activityQuestions: 2493 ( 1 open) ( 43 closed without grading) Answers: 42
Germany
| Local time: 03:02
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| | English translation:identifiability (in the accounts/balance sheet) | Explanation:
I'm not sure how to translate "ins Allgemeine verflüchtigte", but I think this is what Greifbarkeit means here. You could possibly leave out the bit in brackets in my translation, as it's obvious from the context.
"Accounting for intangible assets represents one of the more controversial accounting standards issues. This study examines the accounting policies adopted for goodwill and for identifiable intangible assets by a sample of 150 Australian Stock Exchange listed companies over the five-year period 1985 to 1989 inclusive. Findings reveal a general decrease in the diversity of goodwill accounting policies over the study period but the converse for identifiable intangible policies. In particular, an increase in the percentage of companies electing not to amortize identifiable intangibles was found. The study provides evidence to support claims that companies have been recognizing identifiable intangibles to reduce the impact on reported operating profits of the requirement of accounting standards for the amortization of goodwill. |
| Selected response from:
philgoddard
United States
Local time: 20:02
| Grading comment Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:   peer agreement (net): +5 | identifiability (in the accounts/balance sheet)
Explanation:
I'm not sure how to translate "ins Allgemeine verflüchtigte", but I think this is what Greifbarkeit means here. You could possibly leave out the bit in brackets in my translation, as it's obvious from the context.
"Accounting for intangible assets represents one of the more controversial accounting standards issues. This study examines the accounting policies adopted for goodwill and for identifiable intangible assets by a sample of 150 Australian Stock Exchange listed companies over the five-year period 1985 to 1989 inclusive. Findings reveal a general decrease in the diversity of goodwill accounting policies over the study period but the converse for identifiable intangible policies. In particular, an increase in the percentage of companies electing not to amortize identifiable intangibles was found. The study provides evidence to support claims that companies have been recognizing identifiable intangibles to reduce the impact on reported operating profits of the requirement of accounting standards for the amortization of goodwill.
Reference: http://www3.interscience.wiley.com/journal/119287742/abstrac...
| philgoddard
United States
Local time: 20:02
Native speaker of:  English
PRO pts in category: 19
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| | Grading comment | Selected automatically based on peer agreement. |
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