Glossary entry

German term or phrase:

Abgang

English translation:

derecognition

Added to glossary by Ralf Lemster
Apr 22, 2002 14:39
22 yrs ago
9 viewers *
German term

Abgang

German to English Bus/Financial Accounting
Maßgeblich für die Bilanzierung von Pensionsgeschäften sind die Abgangskriterien des IAS 39. Gemäß IAS 39.35 ist der bilanzielle Abgang eines übertragenen finanziellen Vermö-genswerts davon abhängig, ob der Pensionsgeber die Verfügungsmacht (control) über die vertraglichen Rechte des Vermögenswerts verloren hat...
Change log

Jul 30, 2016 15:57: Steffen Walter changed "Field (write-in)" from "accounting" to "(none)"

Proposed translations

+1
30 mins
Selected

derecognition

IAS 39 (1998) reads as follows:
"Derecognition of a Financial Asset
35. An enterprise should derecognise a financial asset or a portion of a financial asset when, and only when, the enterprise loses control of the contractual rights to benefits specified in the contract, the rights expire, or the enterprise surrenders those rights."
Peer comment(s):

agree Pee Eff (X)
25 mins
neutral Michaela Sommer : Ist Abgang gleichwertig mit 'Ausbuchung'? In einer von mir kürzlich bearbeiteten Übersetzung ging es nämlich um die Ausbuchungsregelung für disk. Kundenwechsel nach IAS 39 und ich habe hier ebenfalls mit derecognition übersetzt.
1420 days
Würde ich schon so sehen - die diesbezügliche Formulierung in IAS 39.35 verwendet weiterhin das gleiche Konzept
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "at first I thought issuance (issue) would do, but since this has to do with IAS, I have to stick to Ron's answer. Thanks everybody for your ideas, they were a big help!"
+1
2 mins

issue/suybject criteria

Systran

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Note added at 2002-04-22 14:51:03 (GMT)
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should be spelled \"subject\" - sorry.
Peer comment(s):

agree Сергей Лузан : "subject" - Druckfehler.
4 mins
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21 mins

quantity withdrawn

Hamblock/Wessels
Something went wrong...
25 mins

disposal

of ..... asset
Peer comment(s):

neutral Ralf Lemster : "Disposal" is indeed used in older standards, but IAS39 uses "derecognition".
5 mins
Something went wrong...
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