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  3. Accounting

massgeblich sein

English translation: to determine sth.

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:für etw. maßgeblich sein
English translation:to determine sth.
Entered by: Steffen Walter

08:38 May 23, 2003
German to English translations [PRO]
Bus/Financial - Accounting / Accounting standards
German term or phrase: massgeblich sein
sind die steuerlichen Verhältnisse das Auslandes maßgeblich für den Ansatz der latenten Steuern
lorna
is determined by / determine
Explanation:
Latent tax recognition [consideration] *is determined by*...

(The) tax situation [taxation]... determines...

Please note that I'm not 100% sure about the correct accounting terms as you fail to state what standards are applied (IAS?).
Selected response from:

Steffen Walter
Germany
Local time: 08:29
Grading comment
Many thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3decisive
IanW (X)
5representative
Ellen Zittinger
4decisive
izy
3 +1relevant for
Yngve Roennike
3is determined by / determine
Steffen Walter
3significant
CathyFS


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
decisive


Explanation:
Or "a decisive factor" (Hamblock and Wessels".

IanW (X)
Local time: 08:29
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Uta Muller
5 mins
agree  Tobi
17 mins
agree  Jeannie Graham
1 hr
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7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
decisive


Explanation:
Fiscal circumstances are decisive for..


    Reference: hhttp://dict.leo.org/?search=
    Reference: http://www.umaryland.edu/president/010903-letter.html
izy
Local time: 07:29
Native speaker of: German
Login to enter a peer comment (or grade)

15 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
is determined by / determine


Explanation:
Latent tax recognition [consideration] *is determined by*...

(The) tax situation [taxation]... determines...

Please note that I'm not 100% sure about the correct accounting terms as you fail to state what standards are applied (IAS?).

Steffen Walter
Germany
Local time: 08:29
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 444
Grading comment
Many thanks!

Peer comments on this answer (and responses from the answerer)
neutral  RobinB: Please remember that "latente Steuern" are "deferred taxes"!
5 mins
  -> Thanks for reminding me.
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16 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
significant


Explanation:
.

CathyFS
Local time: 07:29
Native speaker of: Native in EnglishEnglish
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
relevant for


Explanation:
indicative of
there are several other possibilities, depending on what's actually at stake.

--------------------------------------------------
Note added at 2003-05-26 15:57:41 (GMT) Post-grading
--------------------------------------------------

_control_ is a stronger option, if there is a direct relationsip, as you\'ve indicated in your choice.

Yngve Roennike
Local time: 02:29
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  Ellen Zittinger: i think this applies
2 hrs
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14 hrs   confidence: Answerer confidence 5/5
representative


Explanation:
appurtenant

Ellen Zittinger
Local time: 23:29
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 3
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