https://www.proz.com/kudoz/german-to-english/accounting/1808602-bei-der-erstmaligen-erfassung.html
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bei der erstmaligen Erfassung

English translation: upon initial recognition

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:bei der erstmaligen Erfassung
English translation:upon initial recognition
Entered by: Ted Wozniak

00:43 Mar 8, 2007
German to English translations [PRO]
Bus/Financial - Accounting / Financial report
German term or phrase: bei der erstmaligen Erfassung
Bei der erstmaligen Erfassung unwiderruflich als 'zum Fair Value erfasst' werden ausschliesslich Finanzanlagen klassifiziert, die Bestandteil einer bestimmten Gruppe von finanziellen Vermögenswerten sind, die gemäss einer dokumentierten Anlagestrategie auf Fair Value-Basis verwaltet wird, oder der Ansatz zu Fair Value dient der Kompensation von Marktwert-Schwankungen von Verbindlichkeiten gegenüber Policenhaltern.
Kathryn McFarland
upon initial recognition
Explanation:
of financial assets at fair value

FYI - Ansatz in this context is also "recognition"
Selected response from:

Ted Wozniak
United States
Local time: 01:09
Grading comment
Great!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4upon initial recognition
Ted Wozniak
4 -1on initial registration OR recording
David Moore (X)


  

Answers


34 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
Bei der erstmaligen Erfassung
upon initial recognition


Explanation:
of financial assets at fair value

FYI - Ansatz in this context is also "recognition"

Ted Wozniak
United States
Local time: 01:09
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 762
Grading comment
Great!

Peer comments on this answer (and responses from the answerer)
agree  Monika Szulyovszky (X)
6 hrs
agree  Michaela Sommer
7 hrs
agree  RobinB: Right. In fact, "Ansatz" is the preferred term for assets and liabilities, and "Erfassung" for income and expenses, though "Erfassung" can also be used in a more general, non-item-specific context.
7 hrs
agree  Steffen Walter: Spot on.
10 hrs
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
on initial registration OR recording


Explanation:
...but no mention of "acknowledgement" in Eichborn; Zahn mentions it as Ted has posted, but only in the context of balance sheets, and that doesn't seem to tally with yours...

David Moore (X)
Local time: 08:09
Native speaker of: English
PRO pts in category: 77

Peer comments on this answer (and responses from the answerer)
disagree  Steffen Walter: Sorry to disagree but the terms you are suggesting are uncommon in the given context of financial reporting/accounting.
3 hrs
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