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Werthaltigkeitspruefung

English translation: impairment test

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Werthaltigkeitsprüfung
English translation:impairment test
Entered by: Steffen Walter
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13:31 Jun 24, 2004
German to English translations [PRO]
Bus/Financial - Finance (general) / auditing
German term or phrase: Werthaltigkeitspruefung
Es ist moeglich, dass die Firma vor der Handelsregistereintragung eine Werthaltigkeitspruefung durch einen Wirtschaftspruefer erfordert. I believe a going concern assessment is involved but I cannot find anything in a dictionary to confirm this and I am working on a rush job.
EMatt
Local time: 07:30
impairment test
Explanation:
In English this is veiwed from the opposite perspective. Instead of a term indicating whether assets still hold thier value (Wert halten), the standard accounting term in English looks at whether there has been an impairment of the asset's value

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Note added at 41 mins (2004-06-24 14:13:08 GMT)
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In your context, the idea is to conduct an impairment test to determine if there is a need to adjust/write down any asset values prior to registration in then Handelsregister, as any adjustments would result in a lower equity value.
Selected response from:

Ted Wozniak
United States
Local time: 06:30
Grading comment
Thanks. This is waht I needed.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3impairment test
Ted Wozniak
1appraisal
Lori Dendy-Molz


  

Answers


7 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5
appraisal


Explanation:
could this work here?

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Note added at 9 mins (2004-06-24 13:40:53 GMT)
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maybe \"assessment of assets\"

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Note added at 9 mins (2004-06-24 13:41:43 GMT)
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Schäfer\'s has \"werthaltige Aktiva: valuable assets\"

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Note added at 10 mins (2004-06-24 13:41:52 GMT)
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Schäfer\'s has \"werthaltige Aktiva: valuable assets\"

Lori Dendy-Molz
Germany
Local time: 13:30
Works in field
Native speaker of: English
PRO pts in category: 31
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
impairment test


Explanation:
In English this is veiwed from the opposite perspective. Instead of a term indicating whether assets still hold thier value (Wert halten), the standard accounting term in English looks at whether there has been an impairment of the asset's value

--------------------------------------------------
Note added at 41 mins (2004-06-24 14:13:08 GMT)
--------------------------------------------------

In your context, the idea is to conduct an impairment test to determine if there is a need to adjust/write down any asset values prior to registration in then Handelsregister, as any adjustments would result in a lower equity value.


    IAS 36 Official German translation
Ted Wozniak
United States
Local time: 06:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 479
Grading comment
Thanks. This is waht I needed.

Peer comments on this answer (and responses from the answerer)
agree  Lori Dendy-Molz: Yep. This is it.
15 mins

agree  RobinB: Of course. Means literally "recoverability test", but it's what we call "impairment test" in English. Adjective werthaltig = recoverable.
4 hrs

agree  Koetschau: Yes, consistent with translation of IAS 36 accounting standard
1553 days
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