Glossary entry (derived from question below)
German term
Abgang
5 +1 | derecognition | Ralf Lemster |
4 +1 | issue/suybject criteria | RNolder (X) |
4 | quantity withdrawn | Dr. Fred Thomson |
4 | disposal | Georg Finsterwald |
Jul 30, 2016 15:57: Steffen Walter changed "Field (write-in)" from "accounting" to "(none)"
Proposed translations
derecognition
"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."
issue/suybject criteria
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Note added at 2002-04-22 14:51:03 (GMT)
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should be spelled \"subject\" - sorry.
quantity withdrawn
disposal
neutral |
Ralf Lemster
: "Disposal" is indeed used in older standards, but IAS39 uses "derecognition".
5 mins
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