15:41 Dec 2, 2004 |
German to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Kieran McCann United Kingdom Local time: 05:48 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 +1 | period for recognising adjusting events |
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2 -2 | period (for commenting on) post balance sheet events |
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Discussion entries: 1 | |
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period (for commenting on) post balance sheet events Explanation: 'Werterhellung' refers to clarification of items in the accounts in the light of subsequent events: 'non-adjusting post balance sheet events' in the jargon. The 'Horizont' is presumably the timeframe for this process ie previous years' figures have been restated according to IAS and any significant subsequent events relevant to an understanding of the accounts for the period 29.2.2000 to 28.2.2003 have also been mentioned. But I don't know if there is a snappier way of expressing this. -------------------------------------------------- Note added at 2 hrs 56 mins (2004-12-02 18:38:26 GMT) -------------------------------------------------- http://www.wu-wien.ac.at/inst/revision/folien BH II/Folien_B... |
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2 hrs confidence: peer agreement (net): +1
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