GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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19:57 Jul 20, 2004 |
English to German translations [PRO] Bus/Financial - Finance (general) | |||||
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| Selected response from: Ralf Lemster Germany Local time: 21:57 | ||||
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Summary of answers provided | ||||
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4 +1 | Wertminderungsaufwand |
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3 | Unkosten durch die Minderung der Vermögenswerte |
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Unkosten durch die Minderung der Vermögenswerte Explanation: Im Jahr 2000 entstanden der Firma Unkosten durch die Beeinträchtigung/ Minderung/ Verminderung der Vermögenswerte... |
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Wertminderungsaufwand Explanation: IAS 36 is entitled "Impairment of Assets" = "Wertminderung von Vermögenswerten"; Definition aus IAS 36.5: "An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount." "Ein Wertminderungsaufwand ist der Betrag, um den der Buchwert eines Vermögenswertes seinen erzielbaren Betrag überschreitet." |
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