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Inanspruchnahme einer Rückstellung
Personalklausur

Glossary entry

German term or phrase:

ungekürzt ausweisen

English translation:

must be shown (reported) gross

Added to glossary by Alison Schwitzgebel
Sep 29, 2006 08:55
18 yrs ago
3 viewers *
German term

ungekürzt ausweisen

German to English Bus/Financial Accounting
C. Im Anlagevermögen berücksichtigte Eigenleistungen:

Hier sind alle selbsterstellten Sachanlagen auszuweisen. Bewertung erfolgt zu Herstellungskosten.

Die Position stellt einen Ausgleichsposten zu den diversen Aufwandsarten dar, die wegen der Eigenerstellung belastet werden und ungekürzt ausgewiesen werden müssen.
Proposed translations (English)
4 -2 (and must be) fully (and formally) identified.
3 +3 must be shown/reported gross
3 to recognise in full (fully)

Proposed translations

-2
6 mins
Selected

(and must be) fully (and formally) identified.

due to the fact that the figures are self assessed and now need to be ratified officially.

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Note added at 1 hr (2006-09-29 10:09:33 GMT)
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LT ME EXPLAIN THE DIFFERENCE BETWEEN RECOGNISE AND IDENTIFY.AT A DISTANCE OF SEVERAL HUNDRED METRES I CAN RECOGNISE VISUAL OUTLINES AS THOSE OF TREES AND HUMAN BEINGS BUT I CANT IDENTIFY THE TYPE OF TREE OR RECOGNISE THE IDENTITY OF PEOPLE DUE TO THE TOO GREAT A DISTANCE BETWEEN US.!
Peer comment(s):
neutral Kieran McCann : I don't think this is to do with official recognition of the amounts
52 mins
don't you ? I do.
disagree RobinB : Sorry, but you obviously haven't got the faintest idea about financial accounting and reporting in either German or English. I suggest that you refrain from answering any accounting-related questions in future as you don't have the necessary expertise.
55 mins
DISAGREE WITH YOU.IDENTIFY IS FAR BETTER THAN RECOGNISE HERE.IEXPENSES PRESENTED FOR FORMAL RATIFICATION.
neutral Alison Schwitzgebel : Moderator's comment: please don't use all caps in Kudoz. This is generally perceived as "shouting". Please refer to Kudoz rule 1.3. Thanks.
1 hr
sorry for that.did not realise this.
disagree Brie Vernier : While you're basically right about the difference between recognise and identify in a general context, this distinction has nothing to do with the present context and I have to fully agree with Robin that you're clearly out of your league here.
3 hrs
Something went wrong...
2 KudoZ points awarded for this answer.
7 mins

to recognise in full (fully)

I am assuming that "ungekürzt" refers to the requirement that the related full amounts must be stated.

ausweisen = bilanzieren = to recognise
Peer comment(s):
neutral muitoprazer (X) : or identify,as in identifying the validity of here./yes but identity is a word of greater precision in keeping with the nature of accountancy.from a distance of 500 metrews I can recognise outlines of trees and people without being able to iden
14 mins
Not quite. This is about *recognising* balance sheet items ("to recognise"/"recognition" happen to be the terms of art used in accounting). / Why are you arguing against generally accepted accounting terminology?
neutral RobinB : What's missing here is the "presentation", which is the second half of the recognition equation.
56 mins
True, thanks for adding this.
Something went wrong...
+3
57 mins

must be shown/reported gross

don't disagree violently with Steffen's answer, but I think this is about presentation/reporting, not whether the amounts in question are being recognised (which they will of course be one way or another anyway)

the point here is that, as well as being an asset, this item is reported in the income statement as income and therefore the full amount incurred for the type of costs it represents must also be shown if there is not to be double counting eg:

http://www.cofacecentraleurope.com/samples/Sample Report_DE_...

Peer comment(s):
agree RobinB : "presented" would be the preferred term here.
6 mins
thanks Robin
agree Steffen Walter : Yes, more to the point.
36 mins
thanks Steffen
agree Alison Schwitzgebel
42 mins
tthanks Alison
Something went wrong...
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