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Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 634 – 638 S. 634-638

„… corresponding intraperiod measure of earnings (in each case including minority interests).P24period, recognised …” „… IAS/IFRS periodengerechter Verbrauch eines Vermögenswerts; ~ rate of interest Periodenzinssatz.periods of …” „… holder with the contractual right to receive payments on account of interest at fixed dates extending …”

Seite 569 – 573 S. 569-573

„… arises on interest-bearing financial instruments recognised in the statement of financial position (eg …” „… ; Verzinsung; DRS/GAS 21 ZinsenInterest within the meaning of this Standard (GAS 21) is defined as compensation …” „… for the provision of capital, ie for loans and other forms of credit granted or borrowed.I80interest …”

Seite 116 – 120 S. 116-120

„… beurteilen reassess.erneut schätzen reestimate.Ernte harvest.Ernte, zum Zeitpunkt der ~ at the point of …” „… Anteilen zuzurechnen ist comprehensive income, attributable to non-controlling interests.Ergebnisse, ~ der …” „… 116Ergebnis|größe Ergebnisprofits arising from the reversal of existing taxable temporary …”

Seite 659 – 663 S. 659-663

„… segment-related ratio of administrative expenses to the earnings surplus for the current period (net interest …” „… Rücknahme.redemption, cash payments to non-controlling interest shareholders from the ~ of shares Auszahlungen aus …” „… , accounts ~ Forderungen, Debitoren; bills ~ Wechselforderungen; bonds ~ Anleihe-forderungen; interest-only …”

Seite 679 – 683 S. 679-683

„… ; protective ~ IFRS 10, 16 SchutzrechteI. Rights designed to protect the interest of the party holding those …” „… FinanzrisikoThe risk of a possible future change in one or more of a specified interest rate, financial instrument …” „… of a contract to the issuer.R92risk, interest guarantee ~ DRS/GAS 20 Zins garantierisikoThe risk that …”

Seite 236 – 240 S. 236-240

„… ); Interessenzusammenführungs~ IAS/IFRS merger accounting, pooling of interests method; Kapitalanteils~ proportionate equity …” „… ); Percentage-of-Completion- ~ IAS 11 (Abk = PoC-Methode) percentage of completion method (PoC); Pooling-of-Interests …” „… - ~ IAS/IFRS merger accounting, pooling of interests method; Preisvergleichs~ (Verrechnungspreis-methode …”

Seite 201 – 205 S. 201-205

„… period.kapitalisierter Zins (non-cash interest) capitalised interest (non-cash interest).Kapitalkonsolidierung …” „… ~ corporate actions that do not change the proportionate equity interests.Kapitalmaßnahmen beim assoziierten …” „… , verhältniswahrende ~ capital changes not affecting proportionate equity interests.Kapitalverflechtungen capital …”

Seite 41 – 45 S. 41-45

„… interests.Ausschüttungs|beschränkungen restrictions on distribution; ~betrag für das Berichtsjahr (Aktiengesellschaften) amount of income …” „… discount.Aufzinsung einer Rückstellung unwinding of the interest on a provision, unwinding of the discount on a …” „… - und Verwaltungsräte costs of domestic members of supervisory board and board of directors; ~ für …”

Seite 161 – 165 S. 161-165

„… ~ ~ time-period related hedged item.Gesichtspunkt consideration; perspective; point of view.Gesichtspunkt, Kosten …” „… bilanziert werden entity’s interest in profit or loss of associates and joint venturers accounted for by …” „… attributable to non-controlling interests.Gewinn | bei der Übertragung gain on transfer; ~ der gewöhnlichen …”

Seite 321 – 325 S. 321-325

„… interest-bearing liabilities; ~ von Kosten assumption of costs.Übernahme in EU-Recht EU …” „… overriding goal.Überhang (an) excess (of).Überlagerungsansatz Vers. IFRS 4 overlay approach.Überlassung von …” „… Rechten surrender of rights.überleiten reconcile.überleiten, auf das Periodenergebnis ~ reconcile to …”

Seite 424 – 428 S. 424-428

„… issuer to pay to the bondholder the principal plus interest.Bonds are issued by the government or other …” „… ~ ~ Leistungsan-hebungen zum Inflationsausgleich.benefit payments Leistungszahlungen.benefit payments, maturity analysis of …” „… sharing, share options and other forms of share-based payment, expense reimbursements, insurance premiums …”

Seite 494 – 498 S. 494-498

„… statements into a presentation currency.E7effect of changes of one percentage point in assumed medical cost …” „… of one percentage point Auswirkung einer Minderung um einen Prozentpunkt; ~ ~ increase of one …” „… percentage point Auswirkung einer Erhöhung um einen Prozentpunkt.effect of share-based payments | on …”

Seite 266 – 270 S. 266-270

„… point.Prozentpunkt, Auswirkung einer Erhöhung um einen ~ effect of increase of one percentage point; Auswirkung einer …” „… Minderung um einen ~ effect of decrease of one percentage point.Prozentsatz percentage.Prozentsatz …” „… Eigenkapital-anteile mit Stimmrecht percentage of voting equity interests acquired.prozentualer Anteil …”

Seite 474 – 478 S. 474-478

„… , convertible ~ wandelbarer Schuldtitel; cost of ~ Entgelte für Schuldeni Prior to 2008: “interest on long-term …” „… account of interest at fixed dates extending into the indefinite future, either with no right to receive a …” „… of interests and/or partial loss of control and discontinuation of a prior consolidation) (change in …”

Seite 609 – 613 S. 609-613

„… Umgliederung; ~ of the relationship Art der Beziehung.NCI (Abk f. non-controlling interests) DRS/GAS 22, 23, 25 …” „… Net Profit and Net Income. The only point of difference in them is the preferred stock dividend. When …” „… ~ ~ Ergebnisaus-wirkungen; interest in ~ ~ Ergebnisanteil; statement of appropriation of consolidated …”

Seite 376 – 380 S. 376-380

„… ; ~ Ergebnis eines Geschäftsvorfalls constructive outcome of a transaction; ~ Interesse economic interest …” „… proportion basis.Zeitpunkt date; point in time; timing.Zeitpunkt, Abgangs~ date of disposal, disposal date …” „… position of a group at a specific date.zeitpunktbezogene Umsatzrealisierung IFRS 15 point in time revenue …”

Seite 46 – 50 S. 46-50

„… effect of increase of one percentage point; ~ einer Minderung um einen Prozentpunkt effect of decrease of …” „… one percentage point; ~ von Preisänderungen effect of changing prices.Auswirkung von …” „… angenommenen Kostentrends im Bereich der medizinischen Versorgung effect of changes of one percentage point in …”

Seite 529 – 533 S. 529-533

„… reporting entity’s interest in the net assets of that operation.F80foreign | personal taxes ausländische …” „… exchange of a specified quantity of resources at a specified price on a specified future date or dates.F56 …” „… firm commitment, hedge of the foreign currency risk of a ~ ~ Absicherung des Währungsrisikos einer …”

Seite 629 – 633 S. 629-633

„… Mutter-unternehmens; ~ ~’s ownership interest DRS/GAS 23 Beteiligungsquote des Mutterunter-nehmens.parity of ownership …” „… interest paritätische Beteiligung.part Bestandteil.part, integral ~ integraler Bestandteil.part | of a …” „… ) Abschlagszahlung; interest or principal ~ Zins- oder Kapitalzahlung; processing of customer ~ transactions …”

Seite 579 – 583 S. 579-583

„… non-controlling interests does not in itself lead to a restriction in the application of proportionate …” „… emissionsfähig.issuance Ausgabe; Emission.issuance, cash proceeds from ~ of bonds DRS/GAS (Cash flow statement GAS 2 …” „… ) Einzahlungen aus der der Begebung von Anleihen; premium received on the ~ of options and conversion rights Agio …”

Seite 559 – 563 S. 559-563

„… NebenleistungenInterest and penalties relating to taxes that are related to current income taxes within the meaning of IAS …” „… Erhöhung.increase, definitive ~ in net worth definitive Vermögensmehrung; effect of ~ of one percentage point …” „… IFRS 16 Grenzfremdkapitalzinssatz des LeasingnehmersThe rate of interest that a lessee would have to …”

Seite 464 – 468 S. 464-468

„… 2008: “interest on long-term debt”.C124cost of finance Geldbeschaffungskosten.cost of goods sold (Abk …” „… 464cost costPast service cost is the change in the present value of the defined benefit obligation …” „… of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in …”

Seite 316 – 320 S. 316-320

„… Darlehensvertrag payments of principal and interest under a loan agreement.Tilgung | der ursprünglichen …” „… DRS/GAS 18 (i.S.v. Auflösung) reversal of temporary differencesDie Differenzen, die sich mit steuerlicher …” „… reversal of temporary differences; Entstehung temporärer Differenzen origination of temporary differences …”

Seite 419 – 423 S. 419-423

„… beizulegenden Zeitwert bewerten.attachment Anlage.attainment of a target Erreichung eines Ziels.at the …” „… alternative disclosure location am alternativen Ausweisort.at the lower of cost or market value zum …” „… herstel-lungsbedingt.attributable to production function, depreciation and write-downs of tangible fixed assets and write-downs of …”

Seite 549 – 553 S. 549-553

„… Ernte.harvest, at the point of ~ zum Zeitpunkt der Ernte.heading Überschrift.head lease …” „… the interest rate exposure of a portfolio of financial assets or financial liabilities IAS/IFRS …” „… Absicherung; portfolio ~ of interest rate risk Absicherung eines Portfolios gegen das …”

Seite 699 – 703 S. 699-703

„… Interpretations.S54start Beginn.start of reporting period Beginn der Berichtsperiode.starting point …” „… 699small specialdefined by the variables of persons employed and turnover in the following way:Size …” „… , mittelgroße und große Kapitalgesellschaften.smallest group of companies: consolidated financial statements for …”

Seite 296 – 300 S. 296-300

„… demand deposits.Sichtweise perspective; point of view; view.Signatur, elektronische ~ electronic …” „… eines ~s discontinuation of a segment.Segment | des Leistungsempfängers segment receiving the service …” „… , Überwachungs- und Steuerungs-struktur der ~ monitoring and control structure of the segments.Segmentabgrenzung …”

Seite 166 – 170 S. 166-170

„… Geschäftsvorfällen entstehen gains and losses arising from a group of similar transactions …” „… Ergebnisrechnung) (Abk = GuV) income statement, statement of income, statement of profit or loss, profit and loss …” „… and losses arising from the derecognition of financial assets measured at amortised cost …”

doi.org/10.15358/9783800663064

Annette Bosewitz, René Bosewitz - Business English für Controlling & Finance inkl. Zugang Sprachportal

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Annette Bosewitz, René Bosewitz

Business English für Controlling & Finance inkl. Zugang Sprachportal

2019

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3 Gewinn- und Verlustrechnung S. 39-52

„… statutory P&L includes numbers after tax. This is not directly of interest for most of the management and …” „… items for us to look at. But first some general points. First of all, often we use the accrual basis of …” „… second point is we should keep an eye on profit before taxation. This tells us best of all about …”

15 Unternehmensbewertung und Unternehmensverkauf S. 205-218

„… the main selling points of the company. Geben Sie den Namen Ihres Unternehmens nicht an Dritte weiter …” „… the interest of potential buyers is established they should be asked to sign a confidentiality …” „… assignment? Did he define the engagement correctly? For example, was the size of the interest included, e.g …”

Anhang S. 219-274

„… the firm is on the point of going bankrupt. Wir haben gehört, dass die Firma kurz vor dem Konkurs …” „… Zinseinnahmen interest results Zinsertrag interest-bearing verzinslich interest-free unverzinslich interim …” „… . Sie wünschen? XY Bank Heidelberg. Hello. Can I be of assistance? XY Bank Heidelberg. Guten Tag. Kann …”

8 Kostenrechnung und Gewinnschwelle S. 107-120

„… topic of historical costs. Tony Supper: I’d be interested to get a clear idea about the difference …” „… und über die Erreichung des Break-even-Point zu geben. Wie Sie das auf English professionell machen …” „… -even-Point) werden die Kosten den Erlösen gegenübergestellt. Kosten werden direkt oder indirekt einem …”

13 Finanzmanagement und Mahnwesen S. 177-188

„… term requirements. The treasury takes part in capital structure, the prognosis of interest and …” „… consequences for our business? Alexander Caller: I’ll come straight to the point. We will, of course, pay you …” „… Mahnwesen Abb. 29: Big Points: Finanzmanagement 13.1 Funktion des Finanzmanagements Modern treasury …”

6 Betriebswirtschaftliche Kennzahlen S. 79-92

„… Current liabilities Trade and other payables 253,000 225,000 Current portion of interest-bearing …” „… interest 85,000 87,000 Non Current Liabilities Interest-bearing borrowings 476,000 395,000 Deferred tax …” „… interest-bearing We have improved our situation by reducing the net interest-bearing debt. verzinslich Wir haben …”

9 Budget planen, kontrollieren und diskutieren S. 121-132

„… Argument. I hadn’t thought of that. Daran hatte ich nicht gedacht. I have to admit that you have a point …” „… financially/financial view point. 2. The budget is generated/generating on the basis of the forecast. 3. This data is of …” „… Vergleichbarkeit mit den Ist-Zahlen Abb. 16: Big Points: Budget 9 Budget planen, kontrollieren und diskutieren 9 …”

4 Bilanzpräsentation und Zahlen erfragen S. 53-66

„… balance sheet is a comparison of the assets and capital and liabilities of a company at a certain point …” „… sheet. Der Grund meiner Rede heute ist, die Bilanz zu präsentieren. The point of our meeting today is …” „… Bilanzposten unterliegen regelmäßiger Bewertungen. Abb. 5: Big Points einer Bilanz 4.1 Aufbau einer Bilanz A …”

7 Cashflow-Rechnung und Betriebskapital S. 93-106

„… investments and servicing of finance Interest received 44 Interest paid -212 Dividends paid -850 Net cash …” „… Direkte oder indirekte Berechnung Indikator für insolventnahe Unternehmen Abb. 9: Big Points: Cashflow 7.1 …” „… period of time. It shows where it comes from and where it went to. Der Cashflow beschreibt den Geldfluss …”

12 Rechnungsprüfung und Berichtswesen S. 165-176

„… . Durchlaufposten Mehrwertsteuer ist ein Durchlaufposten. value added tax Mehrwertsteuer view From my point of …” „… Die interne Prüfung schlägt u. a. Prozessoptimierungen vor Abb. 27: Big Points: Rechnungsprüfung 12 …” „… this module the function of the auditor is dealt with. Auditors are usually accountants, too. However …”

11 Internes Rechnungswesen und Präsentation S. 151-164

„… nicht den gesetzlichen Vorschri en Kalkuliert zukün ige Kosten für die Budgetierung Abb. 21: Big Points …” „… Präsentation 152 11.1 Funktion und Ziele des internen Rechnungswesens Companies have to make decisions of an …” „… accounting involves three main areas of activity: keeping records, planning and control of decision-making …”

10 Jahresbericht erstellen und präsentieren S. 133-150

„… points per slide. y keep points of information logical – in the right order. Beachten Sie folgende …” „… erstellt. Abb. 19: Big Points: Jahresbericht 10 Jahresbericht erstellen und präsentieren 10 Jahresbericht …” „… erstellen und präsentieren 134 10.1 Jahresbericht erstellen It is the task of reporting to filter the …”

14 Unternehmensfinanzierung S. 189-204

„… Rückleasing sketch in Sketch in the main points. umreißen Umreißen Sie die wichtigsten Punkte. sources of …” „… input 14 Unternehmensfinanzierung 200 English German gearing The bank is interested in the gearing of …” „… aufweisen. Abb. 31: Big Points: Unternehmensfinanzierung 14.1 Kredittermin mit der Bank vereinbaren A …”

1 Aufgaben eines Controllers S. 15-26

„… in the company. John Mephews: … Oh, that is indeed very interesting. But to come on to another point …” „… Points: Die Aufgaben des Controllings 1.1 Aufgaben und Pflichten des Controllers Controlling is …” „… understood in general as an instrument of corporate leadership. It is considered to be a tool for the …”

doi.org/10.34157/9783648122990

Bob Dignen, Ian McMaster - Trainingsbuch Business English

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Bob Dignen, Ian McMaster

Trainingsbuch Business English

Series: Haufe Fachbuch

Volume 2023

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Part 3: Phrases for key business situations S. 229-270

„… y That’s a good point. y I see what you mean. y You’re right.Changing the focus of the discussion y …” „… obstacle at the moment seems to be… y The main sticking point here is… y The question of … seems to be …” „… but it was a good first discussion.Reviewing agreement y Can I just run over the main points of …”

Part 1: Fundamentals of communication S. 27-64

„… this point, the consequences of the misunderstanding can lead people to blame each other rather than …” „… they understood what you said but also their level of interest and engagement.j) Summarizing and ending …” „… failure of listening is often not visible while we are communicating; it only emerges at some future point …”

Part 2: Essential skills for international teams S. 65-228

„… can help to build rapport.D. We need to appreciate / depreciate the interests of others.E. Offering …” „… say or do. Unusually, trust can act both as the starting point and the result of a good working …” „… interest of team collaboration and performance. 9 Dealing with “difficult” people | 95 At least as a …”

1 Introduction S. 17-26

„… research has highlighted interesting areas of difference that we should watch out for when working …” „… when communicating internationally is a ques-tion of language. If this were true, we might expect to …” „… find that native speakers of English are the best international communicators. Yet they are often the …”

doi.org/10.34156/9783648169346

Center for Financial Studies - Der Euro in stürmischen Zeiten

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Center for Financial Studies (ed.)

Der Euro in stürmischen Zeiten

2016

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The Development of Monetary Policy in the 20th Century – Some Reflections S. 97-120

„… context of the crisis of major interest in many countries. I will also not comment on the role of lender …” „… of last resort, another issue which has gained great interest. To continue with this list I exclude …” „… reflections of somebody who, coming from academia with a special interest in monetary economics, played a …”

A New Paradigm for Monetary Policy? S. 206-221

„… long-term interest rates, there exists wide disagreement on the durability of this effect and the …” „… policy. This is also the main point of criticism of Taylor (2012). Two more aspects are also relevant …” „… stance and the impact of withdrawing liquidity and/ or raising interest rates. How will markets react …”

Impressive Ethics of Responsibility S. 307-309

„… spirited defense of monetary targeting. His main point was based on the long-run relation between money and …” „… Impressive Ethics of Responsibility Vítor Gaspar1 I did not know Professor Otmar Issing. But given …” „… that I was working at Banco de Portugal I knew of him. I knew his reputation as Chief Economist of the …”

In Search of Monetary Stability: the Evolution of Monetary Policy S. 31-59

„… interest rates in all (future) euro area countries would have to come down to the level of the most stable …” „… added value. However, as one might have expected, the neglect of money could not last for long. Interest …” „… : the Evolution of Monetary Policy based on a standard interest rate is well advised to also carefully …”

Blending Theory with Practice in a Principled but Pragmatic Way S. 350-352

„… point was, from his point of view, less than ideal. As we all know, his years at the ECB contributed …” „… usefulness of the more or less traditional model of the economy (IS/LM type), he also insisted that financial …” „… interest in, and capacity for, blending theory with practice in a principled but pragmatic way. Throughout …”

The Euro: Does a Currency Need a State? S. 17-30

„… , were particularly revealing of the political interests and positions that lay behind the economic …” „… applause at this point from all sides of the house, which in those days still meant a straightforward mix …” „… returned to their homelands.4 The Central Importance of Stable Money Let us return to our starting point …”

Forward Guidance: A New Challenge for Central Banks S. 234-244

„… . Monetary policy can only fix the central bank interest rate, and thereby control the very short end of the …” „… interest rate spectrum. The influence of the central bank on the long end depends on market expectations …” „… goal of price stability. As the development of long-term interest rates demonstrates, the markets were …”

Lessons for Monetary Policy: What Should the Consensus Be? S. 131-148

„… upward developments of asset prices, strong increases in the central bank interest rate would be needed …” „… ) inflation signals “no 145Role of Money and Credit need to change central bank interest rates” or might even …” „… . How can the challenge stemming from low interest rates, the development of money and credit, and risks …”

Why a Common Eurozone Bond isn’t Such a Good Idea S. 68-71

„… point out that once the markets expect substantial amounts of the common bond to be issued, interest …” „… bonds with maturities of close to ten years with respect to Germany were 141 basis points for Italy, 257 …” „… countering the problem of rising interest rate spreads in eurozone countries that are the most vulnerable to …”

“His name will forever be linked to the conception, birth and infancy of the euro” S. 323-325

„… “His name will forever be linked to the conception, birth and infancy of the euro” Mario Monti1 I …” „… first met Otmar Issing in the early 1990s, shortly after he became Chief Economist of the Deutsche …” „… Bundesbank. I was Professor of Economics at Bocconi University, focusing on monetary economics, as Professor …”

Titelei/Inhaltsverzeichnis S. I-XII

„… personality. The combination of kind-hearted interest in his colleagues and a clear stance on the fundamental …” „… Foreword Otmar Issing brings together many attributes: “architect of the monetary union”, “father of the …” „… euro”, ordoliberal (“Ordnungspolitiker”), expert, admonisher. All of these ultimately stem from his …”

The Case for Political Union isn’t Convincing S. 202-205

„… interesting test. I don’t think I am obsessively opposed to the growth of Europeanlevel competence as opposed …” „… . Political union must now be seen as the end-goal. Against the background of two world wars, Europe’s …” „… division by the Iron Curtain and all the challenges of globalisation, it would be hard not to support the …”

doi.org/10.15358/9783800652570

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Zeitschrift für Ideengeschichte

Browse Volumes: Zeitschrift für Ideengeschichte

ZIG Volume 7 (2013) Issue 3 ISSN Online: 1863-8937

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Ben Hutchinson Anglokatholik, Royalist, Klassizist. T. S. Eliots Brief an den Merkur S. 44-47

„… have read with much interest and it seems to me a very fine piece of work. I might find points of …” „… look forward with great interest to the first number of Merkur. I note that you ask for the address …” „… order is comparatively modern. Otherwise there are many most interesting and valuable points upon which …”

doi.org/10.17104/1863-8937-2013-3

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