Feb 12, 2002 10:40
22 yrs ago
4 viewers *
German term

Der Ausweis einzelner Positionen folgt dem Prinzip der Wesentlichkeit

German to English Bus/Financial Accounting
Interim financial statement
Change log

Oct 9, 2015 15:10: Steffen Walter changed "Field (specific)" from "(none)" to "Accounting"

Proposed translations

+3
10 mins
Selected

individual items are presented according to the principle of materiality

This is original IAS terminology; in a financial statement you might also talk about the "reporting" or "disclosure" of individual items on the balance sheet or income statement.
Peer comment(s):

agree Steffen Pollex (X) : Who could do better?!
21 mins
Thanks, Steffen!
agree Alison Schwitzgebel : spot on!
47 mins
agree msebold
2 hrs
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4 KudoZ points awarded for this answer. Comment: "Many thanks - most helpful!"
-1
2 hrs

Individual position identifications follow the principle of substantiation!

Plain English!
Peer comment(s):

disagree Alison Schwitzgebel : The language of finance is a law unto its own - plain English often doesn't do the job.
3 hrs
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