https://www.proz.com/kudoz/german-to-english/accounting/1610426-wertaufhellungstheorie.html
This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. German to English
  3. Accounting

Wertaufhellungstheorie

English translation: accounting for post balance sheet events

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Wertaufhellungstheorie
English translation:accounting for post balance sheet events
Entered by: queenspeed (X)

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.
queenspeed (X)
Local time: 14:08
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: 13:08
Grading comment
Thanks Daina!
4 KudoZ points were awarded for this answer



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: 13:08
Works in field
Native speaker of: English
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?
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations