Glossary entry

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???

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...
Peer comment(s):

agree RobinB : Actually I'd prefer "definition". Or simply "definition of the consolidated group".
19 mins
Thanks Robin
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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.
Peer comment(s):

agree Ana Krämer
26 mins
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