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Glossary entry

English term or phrase:

fair value reserve

German translation:

Bewertungsrücklage

Added to glossary by Carmen Köhler
Dec 17, 2012 20:27
11 yrs ago
2 viewers *
English term

fair value reserve

English to German Bus/Financial Accounting Konzernabschluss
Hallo liebe Kollegen!

Ich finde für obigen Begriff sowohl deutsche als auch englische Bezeichnungen im Deutschen.
Was ist nun richtig?

Danke!

Available-for-sale equity investments are carried at
fair value, based on quoted closing prices as of the respective balance
sheet date. Unrealized gains and losses arising from changes in fair
value are recognized through OCI in the ***fair value reserve*** of equity.
Proposed translations (German)
4 +5 Bewertungsrücklage

Proposed translations

+5
8 mins
Selected

Bewertungsrücklage

nach IAS 30 deutsche Fassung heißt das eindeutig Bewertungsrücklage

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Note added at 8 Min. (2012-12-17 20:36:36 GMT)
--------------------------------------------------

IAS 39, sorry
Peer comment(s):
agree Charlesp
57 mins
Danke!
agree Katja Schoone
1 hr
Danke!
agree DERDOKTOR
10 hrs
Danke!
agree Oliver_F
12 hrs
Danke!
agree Sandra Westphal
17 hrs
Danke!
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4 KudoZ points awarded for this answer. Comment: "Danke!"
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