German translation: aktivierte Konten und Konten fuer Anlagen im Bau
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CIP assets = Anlagen im Bau - stimmt!
Allerdings sagte mir inzwischen ein Fachmann, dass man nicht 'kapitalisierte", sondern 'aktivierte" Anlagen sagt.
Trotzdem vielen Dank für die Hilfe.
Giselle 2 KudoZ points were awarded for this answer
Explanation: The translation of "capitalised assets" is taken from the official German version of the IAS. The issue as to whether "assets" should be translated as "Vermögenswerte" or "-gegenstände" depends on the accounting rules applicable: the former would be correct under IAS or US GAAP, while the latter applies to accounts under German commercial law, for example. (The suggested term is based on the assumption that an English text is unlikely to refer to HGB...)
Own experience in translating annual reports Joint terminology/database project with the IASB
Ralf Lemster Germany Local time: 16:54 Native speaker of: German PRO pts in pair: 4899