21:53 Mar 29, 2004 |
German to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: RobinB United States Local time: 01:46 | ||||||
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Erklärungskraft accounting capability ( ... for tax declaration purposes?) Explanation: Hard to be more exact without more context but this may fit your text. -------------------------------------------------- Note added at 31 mins (2004-03-29 22:25:27 GMT) -------------------------------------------------- I think it has to do with the marked disparity between HGB capability and international standards. |
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... in the strength of documentation Explanation: between HGB and international accounting standards |
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Erklärungskraft ... in terms of the extent of the information they require. Explanation: It's better to turn this round, talking about what the regulations require rather than what the accounts provide. |
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Erklärungskraft quality of information Explanation: I think that Erklärungskraft is being used here synonymously with Aussagekraft, which is normally "quality of information" in accounting English. What "internationale Rechnungslegung" is supposed to mean is anybody's guess, but I suppose the sentence means something like "there is a significant (or: material) difference between the quality of information provided by HGB financial statements and those prepared under internationally accepted accounting standards." |
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