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Aufstellungserleichterung

English translation: exemption

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09:43 Apr 2, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Aufstellungserleichterung
Die Gliederung des Jahresabschlusses entspricht den §§ 266, 275 HGB und § 42 GmbHG. Für die Gewinn- und Verlustrechnung findet das Gesamtkostenverfahren Anwendung. Größenabhängige Aufstellungserleichterungen für die Gliederung der Gewinn- und Verlustrechnung (§ 276 HGB) wurden nicht in Anspruch genommen.
njbeckett
Germany
Local time: 14:59
English translation:exemption
Explanation:
The German term is actually "größenabhängige Erleichterungen", I don't know why the German source text author has changed it to "Aufstellungserleichterung".

"§ 276 Größenabhängige Erleichterungen
Kleine und mittelgroße Kapitalgesellschaften (§ 267 Abs. 1, 2) dürfen die Posten § 275 Abs. 2 Nr. 1 bis 5 oder Abs. 3 Nr. 1 bis 3 und 6 zu einem Posten unter der Bezeichnung „Rohergebnis“ zusammenfassen. Kleine Kapitalgesellschaften brauchen außerdem die in § 277 Abs. 4 Satz 2 und 3 verlangten Erläuterungen zu den Posten „außerordentliche Erträge“ und „außerordentliche Aufwendungen“ nicht zu machen."

"Section 276 Size-related exemptions
Small and medium-sized corporations (section 267(1) and (2)) may combine the items in section 275(2) nos. 1–5 or (3) nos. 1–3 and 6 into a single heading designated “Gross profit/loss“. In addition, small corporations are not required to provide the explanations required by section 277(4) sentences 2 and 3 regarding the “Extraordinary income“ and “Extraordinary expense“ items."

If you buy a copy of Deutsches Bilanzrecht/German Accounting Legislation, 4th edition, IDW-Verlag, you can find the answers to this sort of question yourself (and I don't even get royalties...)
Selected response from:

RobinB
Germany
Local time: 14:59
Grading comment
Thanks. I now have the book.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2exemptionRobinB


Discussion entries: 1





  

Answers


31 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
exemption


Explanation:
The German term is actually "größenabhängige Erleichterungen", I don't know why the German source text author has changed it to "Aufstellungserleichterung".

"§ 276 Größenabhängige Erleichterungen
Kleine und mittelgroße Kapitalgesellschaften (§ 267 Abs. 1, 2) dürfen die Posten § 275 Abs. 2 Nr. 1 bis 5 oder Abs. 3 Nr. 1 bis 3 und 6 zu einem Posten unter der Bezeichnung „Rohergebnis“ zusammenfassen. Kleine Kapitalgesellschaften brauchen außerdem die in § 277 Abs. 4 Satz 2 und 3 verlangten Erläuterungen zu den Posten „außerordentliche Erträge“ und „außerordentliche Aufwendungen“ nicht zu machen."

"Section 276 Size-related exemptions
Small and medium-sized corporations (section 267(1) and (2)) may combine the items in section 275(2) nos. 1–5 or (3) nos. 1–3 and 6 into a single heading designated “Gross profit/loss“. In addition, small corporations are not required to provide the explanations required by section 277(4) sentences 2 and 3 regarding the “Extraordinary income“ and “Extraordinary expense“ items."

If you buy a copy of Deutsches Bilanzrecht/German Accounting Legislation, 4th edition, IDW-Verlag, you can find the answers to this sort of question yourself (and I don't even get royalties...)

RobinB
Germany
Local time: 14:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 921
Grading comment
Thanks. I now have the book.

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter: ;-) / Good idea but who's gonna make the donation for this? Not sure if ProZ.com's cash and cash equivalents would suffice to fund the deal ;-) (As an aside, I own the book already.)
2 hrs
  -> Maybe ProZ should give all De-En translators a copy of the book for Christmas. Save us all a lot of time and hassle, wouldn't it?

agree  Alison Schwitzgebel
46 days
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