RobinB Jan 22, 2009:

Bewertung etc. In accounting contexts, Bewertung almost always means "measurement", but here it means "valuation", not evaluation, as the context is "enterprise valuations" (Unternehmensbewertungen). There's a lot of specific terminology to do with valuations, including International Valuation Standards and European Valuation Standards, and plenty of highly detailed explanations of CAPM and enterprise valuation techniques on the web. And I suggest you ignore entirely anything to do with "neglecting". To do otherwise would be negligent :-)

Claudia J. (asker) Jan 22, 2009:

In this case... ... I should mention that the further text mentions company evaluations (also called business appraisals or corporate assessment) - so many of the proposed terms should work interchangeably

Lingua.Franca Jan 22, 2009:

Bewertung Can mean many things . . . 'Appraise', 'valuate', 'assess', 'estimate' could all, depending on exact context, match discounting better than 'evaluate' or 'audit'.

Claudia J. (asker) Jan 22, 2009:

Confused...

The same person just wrote me this: "Bewertung" is of course permutated from a transitive verb - "to evaluate" in English, or more likely "to audit" if we're talking financial interests. "Neglect considering later periods during a particular period of time."

I am still not sure I understand the logic or why it would mean that it is neglected. Any ideas?

Lingua.Franca Jan 22, 2009:

Asker note . . . Does not make much sense to me, either, but let's wait and see if we get some other responses, and/or agrees/disagrees with my answer.