English translation: Change in, or Increase (Decrease) in, Consolidated/Combined Stockholder's Equity
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07:26 Jun 28, 2001
German to English translations [PRO] Bus/Financial
German term or phrase:Entwicklung des Konzerneigenkapitals
title of a section in the "Jahresabschluss" - another title is "Entwicklung des Konzernanlagevermögens"
Explanation: Sorry I meant to add a comment before I hit the submit button about the cash flow statement. The cash flow statement provides information about a company's cash receipts and cash disbursements for a period and is broken down into operating, investing, and financing activities.
It is possible that the financial statements you are working on are not organized in compliance with US GAAP rules on presentation. I mention this because changes in fixed assets, for example, do not necessarily affect cash (and in Daimler Chrysler's statement of cash flows, for example, the item "depreciation and amortization of fixed assets" should be disclosed separately in a footnote or schedule, as it does not affect cash.
If you would like to send me a little more context on these sections, I'd be happy to help you further with them.
Accounting Handbook, Siegel/Shim University degree in accounting
Beth Kantus United States Local time: 04:44 Native speaker of: English PRO pts in pair: 924
Explanation: Hi Greg!
Here you are talking about the shareholders' equity of the group, i.e. consolidated shareholders' equity.
For "Entwicklung des Konzernanlagevermögens" you have several choices:
- Group fixed assets movement for the year ended ...
- Analysis of group fixed assets...
- Development of group fixed assets...
Whatever you prefer...
own experience as native German and former public accountant