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Wertaufhellungstheorie

English translation: accounting for post balance sheet events

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Wertaufhellungstheorie
English translation:accounting for post balance sheet events
Entered by: xxxqueenspeed
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21:45 Oct 25, 2006
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Wertaufhellungstheorie
Die Wertaufhellungstheorie besagt, dass für die Bilanzierung nicht der Informationsstand zum Bilanzstichtag, sondern vom Bilanzaufstellungstag maßgeblich ist. Werterhellende Umstände liegen vor, wenn zusätzliche Informationen über zum Bilanzstichtag bereits bestehende Verhältnisse bekannt werden.
xxxqueenspeed
Local time: 08:59
accounting for post balance sheet events
Explanation:
Maybe this could be called "accounting for post balance sheet events" based on the URL below.

See also Wertaufhellung in KudoZ:
http://www.proz.com/kudoz/194448
Selected response from:

Daina Jauntirans
Local time: 07:59
Grading comment
Thanks Daina!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3accounting for post balance sheet events
Daina Jauntirans


  

Answers


16 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
accounting for post balance sheet events


Explanation:
Maybe this could be called "accounting for post balance sheet events" based on the URL below.

See also Wertaufhellung in KudoZ:
http://www.proz.com/kudoz/194448


    Reference: http://www.hmrc.gov.uk/manuals/bimmanual/BIM31040.htm
Daina Jauntirans
Local time: 07:59
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Grading comment
Thanks Daina!

Peer comments on this answer (and responses from the answerer)
neutral  RobinB: "post-balance sheet date events" are only part of the picture. Wertaufhellung/werterhellende Tatsachen/Umstände are "adjusting events" after the balance sheet date (as opposed to Wertbegründung/Wertbeinflussung = non-adjusting events).
9 hrs
  -> Then could it be called "accounting for adjusting events after the balance sheet date?
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