Glossary entry

German term or phrase:

IMPARITÄTSPRINZIP

English translation:

imparity principle

Feb 16, 2001 05:24
23 yrs ago
German term

IMPARITÄTSPRINZIP

Non-PRO German to English Bus/Financial
Besteht Unsicherheit darüber, welchem Geschäfstjahr bestimmte Aufwendungen zuzuordnen sind, so verlagt das Imparitäts prinzip die Zurechnung zum abgelaufenen Geschäfstjahr.

Proposed translations

9 mins
Selected

imparity principle

Imparity principle

See http://www.isl.org/huebscher/ah_bigap.htm for an explanation and comparison with US accounting principles.

The other link is a bilingual glossary.
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4 KudoZ points awarded for this answer. Comment: "Very helpful. The reference source has helped with other expressions."
33 mins

odd-parity principle

hope it helps
grandictionnaire
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36 mins

imparity principle

(ReW) imparity principle

(ie, nichtrealisierte Verluste sind auszuweisen, waehrend noch nicht realisierte Gewinne bilanziell noch nicht beruecksichtigt werden duerfen; principle of unequal treatment of losses and income: requires unrealized losses to be accrued but prohibits recognition of unrealized profits)
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