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14:17 Dec 11, 2004 |
German to English translations [PRO] Bus/Financial - Accounting / audit certificate | |||||||
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| Selected response from: Kieran McCann United Kingdom Local time: 05:57 | ||||||
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Summary of answers provided | ||||
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4 +1 | delimitation of consolidated entities |
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4 +1 | determination of the companies to be included in consolidation |
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delimitation of consolidated entities Explanation: See Woywode, Accounting and Tax Dictionary. |
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determination of the companies to be included in consolidation Explanation: 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... |
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