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Point totals
Asked
Open questions
Answered
Asked | Open questions | Answered
Points Date Pair Term / Answer given Level Status Gloss
4 Sep 23 '08 deu>eng Vermögensgegenstände des Anlagevermögens (items of) fixed assets pro closed ok
4 Sep 17 '08 deu>eng Periodenabgrenzungen gegenüber verbundenen Unternehmen accruals and deferrals related to affiliated companies pro closed ok
- Aug 19 '08 deu>eng Konsolidierungskreis s.u. pro closed ok
4 Aug 15 '08 deu>eng Erklärung aller gesetzlichen Vertreter responsibility statement pro closed ok
4 Aug 5 '08 deu>eng Steuerverhaftungsquote s.u. pro closed no
4 Aug 4 '08 deu>eng neutralisiert eliminated pro closed ok
4 Jul 28 '08 deu>eng zeitliches Auseinanderfallen von Einnahmen und Ausgaben different timing/differences in timing of receipts and expenditure(s) pro closed no
4 Jul 11 '08 deu>eng Grund- oder Stammkapital share capital pro closed no
3 Jul 10 '08 deu>eng Eigenpension personal pension (payments/rights) pro closed no
4 Jul 1 '08 deu>eng Demodierung s.u. pro closed ok
4 Jun 28 '08 deu>eng Summen-GuV aggregated single-entity income statements pro closed ok
4 Jun 30 '08 deu>eng aktivierte Eigenleistungen (other) own work capitalised/work performed by the entity and capitalised pro closed no
4 May 14 '08 deu>eng Hochschreibung revaluation gains, remeasurement gains pro closed no
4 May 6 '08 deu>eng Erwirtschaftetes Konzerneigenkapital revenue reserves pro closed no
4 Apr 18 '08 deu>eng Marktleistungsabgabekonzept prudence concept (relating to revenue realisation) pro closed no
4 Apr 20 '08 deu>eng sachliche Abgrenzung matching (principle) pro closed no
4 Apr 12 '08 deu>eng Bewertung nach dem Grundsatz der Einheitlichkeit items were measured using uniform accounting policies (in the consolidated financial statements) pro closed ok
4 Apr 12 '08 deu>eng Investitionen in immaterielle Wirtschaftsgüter und in Vermögensgegenstände des Sachanlagevermögens intangible assets and property, plant and equipment (IFRS preparers only) pro closed ok
4 Mar 9 '08 deu>eng Zuschreibung auf Anteile reversal(s) of (a) write-down(s) of shares in affiliated companies pro closed no
4 Mar 9 '08 deu>eng nach vernünftiger kaufmännischer Beurteilung (dictated by) prudent business judgement pro closed no
4 Mar 4 '08 deu>eng Endkonsolidierungserfolg deconsolidation gain/gain on deconsolidation pro closed ok
4 Mar 4 '08 deu>eng Bewertungsergebnis measurement gains or losses pro closed ok
4 Mar 4 '08 deu>eng L+L trade pro closed ok
4 Feb 26 '08 deu>eng Gesellschafterin here: partner pro closed no
- Feb 26 '08 deu>eng § 7 Abs. 2 Satz 1 clarification - not for points pro closed ok
3 Feb 22 '08 deu>eng Vorzieheffekt pull-forward effect pro closed ok
4 Feb 15 '08 deu>eng fondsgebunden unit-linked pro closed ok
4 Feb 14 '08 deu>eng Aufstellung der erfassten Erträge und Aufwendungen statement of recognised income and expense pro closed ok
4 Jan 20 '08 deu>eng Investitionspunkte timing (of the investments) pro closed ok
4 Jan 19 '08 deu>eng Absch./Wertb.a.Bet., Ant.verb.UN,w.Av.beh.Wp s.u. pro closed no
4 Jan 19 '08 deu>eng Absch./Wertb.a.Ford.u.Wp, Zuf.Rst.i.Kreditg. s.u. pro closed no
NP Jan 10 '08 deu>eng Kurse bearbeiten s.u. pro just_closed no
4 Dec 30 '07 deu>eng Kennzahlenberichtswesen KPI reporting system pro closed ok
- Dec 19 '07 deu>eng Unverf. Aktive vested, current (employees) pro closed no
4 Dec 19 '07 deu>eng Unverf. Ausgesch. vested, former (employees) pro closed no
4 Dec 14 '07 deu>eng Verbreitung einer barwertigen Sicht growth/spread of a present value approach pro closed no
4 Nov 27 '07 eng>deu reserves and retained earnings attributable to equity holders of the parent den Aktionären des MU zurechenbare Rücklagen und Gewinnrücklagen pro closed ok
4 Nov 27 '07 deu>eng Bilanzgarantie accounts warranty pro closed no
4 Nov 10 '07 deu>eng Bilanzleser user of financial statements/user pro closed ok
- Nov 8 '07 deu>eng Abgrenzungsstichtag completion date pro open no
4 Nov 6 '07 deu>eng ergebniswirksam tragen charge to P&L/profit and loss/income statement pro closed no
4 Oct 25 '07 deu>eng Abgeltungswirkung definitive/final pro closed ok
4 Oct 22 '07 deu>eng Wahlrechte über Angaben in der Bilanz werden teilweise zu Gunsten entsprechender Angaben in der Bilanz ausgeübt s.u. pro closed no
4 Oct 16 '07 deu>eng Regelbesteuerung standard VAT regime/system pro closed ok
4 Oct 16 '07 deu>eng Organbezüge executive body remuneration pro closed no
4 Oct 10 '07 deu>eng Wertminderung s.u. pro closed ok
4 Oct 4 '07 deu>eng eigenständiger Abschlag separate write-down pro closed ok
4 Oct 4 '07 deu>eng Ansatz unterhalb der AK/HK measurement below pro closed ok
4 Oct 3 '07 deu>eng Reichensteuer 'Reichensteuer' (tax on rich people/tax on the rich/tax on high incomes) pro closed ok
4 Sep 28 '07 deu>eng Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen depreciation and amortisation expense (if IFRSs) pro closed ok
Asked | Open questions | Answered