Glossary entry (derived from question below)
German term or phrase:
Ansatz-, Ausweis- und Bewertungsvorschriften
English translation:
principles of recognition, presentation and measurement
German term
United States
Ansatz-, Ausweis- und Bewertungsvorschriften
I believe that Ausweis and Bewertung in this context mean presentation and valuation, but I'm not sure what is meant by Ansatz here.
Any help much appreciated.
TIA, Beth
Dec 13, 2006 09:18: Steffen Walter changed "Field (specific)" from "(none)" to "Accounting"
Proposed translations
New Zealand
Double qualification in law (Germany/NZ)
Native in: German 
, English
Works in: English to German, German to English, French to German, and 1 more.
principles of recognition, presentation and measurement
Another option for Ansatz is "reporting" (Ansatz refers to the value or amount an asset or a liability is carried at in the balance sheet).
Woywode, Accounting and Tax Dico offers "capitalization rule" for Ansatzvorschrift, but afaik Ansatz also includes the reporting of liabilities, whereas capitalization usually refers to Aktivierung, i.e. the reporting under assets.
Brazil
Fast & reliable - 35 yrs all areas
Native in: German , Portuguese
Works in: German to English, German to Portuguese, English to Portuguese, and 13 more.
Ansatz-, Ausweis- und Bewertungsvorschriften
Norms for budgets, submission and evaluation.
Spain
Customer-focused, accurate and reliable
Native in: German 
Works in: English to German, German to English, Portuguese to English, and 1 more.
appropriation, reporting and valuation rules
"Ausweisen" (in the context of financial statements) is not to "present" but rather to "report" or to "show on the books".
"Bewertung" is valuation.
"Vorschriften" could be "rules" or "provisions"
HTH
Discussion