Glossary entry (derived from question below)
German term or phrase:
Abgrenzung des Konsolidierungskreises
English translation:
definition of the companies to be included in consolidation
Added to glossary by
Kieran McCann
Dec 11, 2004 14:17
19 yrs ago
3 viewers *
German term
Abgrenzung des Konsolidierungskreises
German to English
Bus/Financial
Accounting
audit certificate
Von einem Bestätigungsvermerk eines Prüfungsberichts.
Die Prüfung umfasst die Beurteilung der Jahresabschlüsse....*der Abgrenzung des Konsolidierungskreises*, der angewandten Bilanzierungsgrundsätze..... bla bla bla
What's the correct auditing terminology???
Die Prüfung umfasst die Beurteilung der Jahresabschlüsse....*der Abgrenzung des Konsolidierungskreises*, der angewandten Bilanzierungsgrundsätze..... bla bla bla
What's the correct auditing terminology???
Proposed translations
(English)
4 +1 | determination of the companies to be included in consolidation | Kieran McCann |
4 +1 | delimitation of consolidated entities | EMatt |
Proposed translations
+1
4 hrs
Selected
determination of the companies to be included in consolidation
not a huge difference from the previous suggestion, but 'delimitation' sounds more like a definition rather than the terminology used in practice:
'The audit includes assessing the annual financial statements of the companies included in consolidation, the determination of the companies to be included in consolidation, the accounting and consolidation principles used...'
http://report2003.viterra.com/viterra2003eng/finstatements/a...
'The audit includes assessing the annual financial statements of the companies included in consolidation, the determination of the companies to be included in consolidation, the accounting and consolidation principles used...'
http://report2003.viterra.com/viterra2003eng/finstatements/a...
4 KudoZ points awarded for this answer.
Comment: "Thanks, and to RobinB for the input. I was irritated by the similarity to Abgrenzungsposten and this is simply not my favorite type of text. "
+1
3 hrs
delimitation of consolidated entities
See Woywode, Accounting and Tax Dictionary.
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