Bilanzierung

English translation: balance sheet accounting

16:46 Nov 28, 2006
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Bilanzierung
Der Verein hat im Wirtschaftsjahr 2003 von der Einnahmen-Ausgaben-Rechnung auf Bilanzierung nach handelsrechtlichen Vorschriften umgestellt. Aus der Auflösung des aufgrund steuerrechtlicher Vorschriften gebildeten Sonderpostens mit Rücklageanteil ergibt sich für das aktuelle Berichtsjahr letztmalig ein Ertrag i.H.v. T€ XX.

Can one just say "balance-sheet method" or is there something better?

Thanks.
Ron Stelter
Local time: 09:42
English translation:balance sheet accounting
Explanation:
to move from ... to balance sheet accounting
one option ... ;-)
Selected response from:

Michael Kucharski
Local time: 16:42
Grading comment
Thanks.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1accounting/preparation of financial statements
Kieran McCann
3balance sheet accounting
Michael Kucharski
3accounting
gangels


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
accounting/preparation of financial statements


Explanation:
simply means a change from the previous basic method to proper accounting in accordance with the requirements of commercial law ie HGB accounting

Kieran McCann
United Kingdom
Local time: 15:42
Specializes in field
Native speaker of: English
PRO pts in category: 125

Peer comments on this answer (and responses from the answerer)
agree  RobinB: Yes, but what they really mean is "accrual accounting", as opposed to the previous cash method of accounting.
5 hrs
  -> thanks Robin, quite right
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46 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
accounting


Explanation:
The association has changed its financial reporting method from income-expenditure accounting to be in compliance with the requirements of commerce law.


Probably, 'adapt' instead of 'change' is better

gangels
Local time: 08:42
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 122
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54 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
balance sheet accounting


Explanation:
to move from ... to balance sheet accounting
one option ... ;-)

Example sentence(s):
  • The benefits of the move to balance sheet accounting will be to bring Irish local authority accounting into line with other European countries.

    Reference: http://www.sligococo.ie/Publications/AnnualReport2003/Financ...
Michael Kucharski
Local time: 16:42
Specializes in field
Native speaker of: German
PRO pts in category: 12
Grading comment
Thanks.
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