Glossary entry (derived from question below)
German term or phrase:
wertaufhellende Ereignisse
English translation:
adjusting events
Added to glossary by
dudzik
Dec 15, 2005 12:09
18 yrs ago
3 viewers *
German term
wertaufhellende Ereignisse
German to English
Bus/Financial
Accounting
Bestätigungsvermerkrelevant im Sinne des PS sind allein wertaufhellende Ereignisse und zwar solche, die dem Wirtschaftsprüfer nach Erteilung des Bestätigungsvermerks bekannt werden
Proposed translations
(English)
| 2 +5 | adjusting events |
Derek Gill Franßen
|
Change log
Dec 15, 2005 12:25: Steffen Walter changed "Term asked" from "wertaufhellend" to "wertaufhellende Ereignisse"
Proposed translations
+5
5 mins
Derek Gill Franßen
Germany
Germany
Native in English
Works in field
Germany
German Attorney & University Lecturer
Native in: English
Works in: German to English, English, English to German, and 1 more.
Related KudoZ points
:
59
German term (edited):
wertaufhellend
Selected
adjusting events
Also see: http://www.proz.com/kudoz/881543?float=1
:-)
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Note added at 6 mins (2005-12-15 12:16:25 GMT)
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This is taken from the link above:
"Wertaufhellung/Werterhellung is the standard GoB term for what are known in IASs/IFRSs as "adjusting events" after the balance sheet date (see IAS 10.8 ff.). Such events are recognised in the financial statements of the period, as opposed to "non-adjusting events" (German: Wertbegründung/Wertbeeinflussung), which are disclosed but not recognised."
:-)
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Note added at 6 mins (2005-12-15 12:16:25 GMT)
--------------------------------------------------
This is taken from the link above:
"Wertaufhellung/Werterhellung is the standard GoB term for what are known in IASs/IFRSs as "adjusting events" after the balance sheet date (see IAS 10.8 ff.). Such events are recognised in the financial statements of the period, as opposed to "non-adjusting events" (German: Wertbegründung/Wertbeeinflussung), which are disclosed but not recognised."
4 KudoZ points awarded for this answer.
Comment: "Vielen Dank!"
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