GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:38 Jul 6, 2002 |
German to English translations [Non-PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Ralf Lemster Germany Local time: 05:29 | ||||||
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Summary of answers provided | ||||
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5 +1 | to write off against equity |
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4 | cost-effective amortization of equity capital |
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4 | cost-effective amortization of equity capital |
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to write off against equity Explanation: Hallo Daniela, Pity you didn't specify which accounting rules apply in this case - substitute "equity" if necessary. Here's a quote from the International Accounting Standards that may fit your context: "Therefore, enterprises applying IASs for the first time may, for example, either write off balances of goodwill that arose in periods beginning prior to 1 January 1995 directly against equity or capitalise and amortise them (IAS 22.79 (revised 1993)), regardless of the previous treatment under national GAAP." HTH - Gruß Ralf |
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cost-effective amortization of equity capital Explanation: Whether "equity capital" or some other phrase is used depends on the size of the company. Alternatives are "capital accounts," "shareholder's equity," among others |
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cost-effective amortization of equity capital Explanation: Whether "equity capital" or some other phrase is used depends on the size of the company. Alternatives are "capital accounts," "shareholder's equity," among others |
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