Asked | Open questions | Answered
Points Date Pair Term / Answer given Level Status Gloss
- Jun 8 '23 deu>eng Kleinunternehmerpauschalierung small business lump sum taxation pro closed ok
- Oct 5 '22 deu>eng Substanzdividende Capital Gains Dividends pro closed ok
4 Jun 6 '22 deu>eng Aufdeckung der stillen Reserven disclosure of hidden reserves / release of undisclosed reserves (step-up) pro closed no
- Feb 26 '22 deu>eng in laufender Rechnung in the running account / current accounting period /on a going concern basis pro closed ok
4 Apr 13 '19 deu>eng zugehen accounted for / measured / recognized pro closed no
- Sep 2 '17 deu>eng Cashflow aus der laufenden Geschäftstätigkeit operating cash flow pro closed ok
3 Jun 29 '17 deu>eng Bilanzierungskonkurrenz concurrent special business assets accounting pro closed no
- Aug 21 '15 deu>eng Sofortstornorechnung immediate cancellation (credit / refund) accounting / billing / invoicing pro open no
- Apr 1 '12 deu>eng bilanzorientiert abgeleitet derived from the balance sheet orientation / based on balance-sheet-oriented derivation pro closed no
- Apr 14 '11 deu>eng AfA-Nachholung depreciation correction catch-up pro open no
- Jul 30 '10 deu>eng BG-Stunden German Employers' Liability Insurance Association / Institution for Statutory Accident Insurance pro closed no
- Jul 29 '10 deu>eng Höchstwerttest fair value test pro open no
- Jul 16 '10 deu>eng "davon"-Vermerk financial footnotes / financial statement footnotes pro closed no
- Jun 27 '10 deu>eng kaufmännische Bilanz commercial balance sheet pro closed no
1 Apr 20 '10 deu>eng Gleitungserlöse moving average / sliding scale income / proceeds / revenue pro closed no
- Feb 4 '10 deu>eng Impairmentbedarf asset impairment charge / impairment loss / loan loss allowance / loss contingency pro closed ok
- Sep 15 '09 deu>eng vereinfachter Verlustvortrag simplified loss carryforward pro just_closed no
- Aug 28 '09 deu>eng Mittelzufluss aus laufender Geschäftstätigkeit (inkl. Cash Flow) operating cash flow / cash flow from operating activities pro just_closed no
- Jul 29 '09 deu>eng neutrale sonstige betriebliche Erträge other currency neutral operating income pro just_closed no
4 Jul 12 '09 deu>eng fremd third party deposit pro closed no
- Jun 11 '09 deu>eng regelmäßige systemtechnische Ausbuchung regular systemic accounting close-out pro closed no
- Feb 10 '09 deu>eng zum as per / due / payable pro closed no
- Jun 26 '08 deu>eng Ergebnisausgleich (offsetting) corporate earnings (US context) pro closed ok
4 Jun 11 '08 deu>eng Zusammenfassungstatbestände consolidated accounts pro closed no
Asked | Open questions | Answered