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Grundsätze der Richtigkeit und Willkürfreiheit, Klarheit, Vollständigkeit,

English translation: principles of accuracy, impartiality, clarity and completeness

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Grundsätze der Richtigkeit und Willkürfreiheit, Klarheit, Vollständigkeit,
English translation:principles of accuracy, impartiality, clarity and completeness
Entered by: Kim Metzger
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14:55 Mar 31, 2004
German to English translations [PRO]
Bus/Financial - Finance (general)
German term or phrase: Grundsätze der Richtigkeit und Willkürfreiheit, Klarheit, Vollständigkeit,
these are the so-called principles of proper accounting (GoB)
caitriona
Local time: 08:33
principles of accuracy, consistency, clarity and completeness
Explanation:
I think consistency would work for Willkürfreiheit (lack of arbitrariness).
Selected response from:

Kim Metzger
Mexico
Local time: 02:33
Grading comment
Thank you Kim,
I chose impartiality (see Steffen's comment) for lack of arbitrariness, especially in this context.
Regards, Caitriona

4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +2principles of accuracy, consistency, clarity and completeness
Kim Metzger


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
Grundsätze der Richtigkeit und Willkürfreiheit, Klarheit, Vollständigkeit,
principles of accuracy, consistency, clarity and completeness


Explanation:
I think consistency would work for Willkürfreiheit (lack of arbitrariness).

Kim Metzger
Mexico
Local time: 02:33
Native speaker of: Native in EnglishEnglish
PRO pts in category: 438
Grading comment
Thank you Kim,
I chose impartiality (see Steffen's comment) for lack of arbitrariness, especially in this context.
Regards, Caitriona

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter: But if consistency = Stetigkeit (see other query), then this wouldn't work. I'd think of sth. like non-arbitrariness, objectivity or impartiality.
17 mins
  -> Yes, good point.

agree  RobinB: but "reasonableness and systematic approach" for Willkürfreiheit. This refers e.g. to write-downs under HGB s. 253(4)
58 mins
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