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Ansatz-, Ausweis- und Bewertungsvorschriften

English translation: principles of recognition, presentation and measurement

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Ansatz-, Ausweis- und Bewertungsvorschriften
English translation:principles of recognition, presentation and measurement
Entered by: Beate Lutzebaeck
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18:23 Apr 2, 2002
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Ansatz-, Ausweis- und Bewertungsvorschriften
context: auditor's report

I believe that Ausweis and Bewertung in this context mean presentation and valuation, but I'm not sure what is meant by Ansatz here.

Any help much appreciated.

TIA, Beth
Beth Kantus
United States
Local time: 09:18
principles of recognition, presentation and measurement
Explanation:
This is the IAS equivalent of the German terms (where Vorschriften is usually translated as principles). See e.g. IAS 39 - Financial Instruments: Recognition and Measurement

Another option for Ansatz is "reporting" (Ansatz refers to the value or amount an asset or a liability is carried at in the balance sheet).

Woywode, Accounting and Tax Dico offers "capitalization rule" for Ansatzvorschrift, but afaik Ansatz also includes the reporting of liabilities, whereas capitalization usually refers to Aktivierung, i.e. the reporting under assets.
Selected response from:

Beate Lutzebaeck
New Zealand
Local time: 02:18
Grading comment
Thanks again for your help!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4principles of recognition, presentation and measurementBeate Lutzebaeck
4appropriation, reporting and valuation rules
Anja Brito
4Ansatz-, Ausweis- und Bewertungsvorschriften
Adolpho J Silva


Discussion entries: 1





  

Answers


14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Ansatz-, Ausweis- und Bewertungsvorschriften


Explanation:
The meaning should be as follows:
Norms for budgets, submission and evaluation.


Adolpho J Silva
Brazil
Local time: 10:18
Works in field
Native speaker of: Native in GermanGerman, Native in PortuguesePortuguese
PRO pts in category: 4
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
appropriation, reporting and valuation rules


Explanation:
"Ansatz" is the determination of if, where and in what amount a transaction is entered into the books. I am not 100% sure if "appropriation" is correct, I have found it in connection with budgeting. Alternatively, maybe "entry" would work better for you.

"Ausweisen" (in the context of financial statements) is not to "present" but rather to "report" or to "show on the books".

"Bewertung" is valuation.

"Vorschriften" could be "rules" or "provisions"

HTH

Anja Brito
Canada
Works in field
Native speaker of: Native in GermanGerman
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
principles of recognition, presentation and measurement


Explanation:
This is the IAS equivalent of the German terms (where Vorschriften is usually translated as principles). See e.g. IAS 39 - Financial Instruments: Recognition and Measurement

Another option for Ansatz is "reporting" (Ansatz refers to the value or amount an asset or a liability is carried at in the balance sheet).

Woywode, Accounting and Tax Dico offers "capitalization rule" for Ansatzvorschrift, but afaik Ansatz also includes the reporting of liabilities, whereas capitalization usually refers to Aktivierung, i.e. the reporting under assets.


    Given above
Beate Lutzebaeck
New Zealand
Local time: 02:18
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 27
Grading comment
Thanks again for your help!
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Changes made by editors
Dec 13, 2006 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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