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Carsten Berkau

Financial Statements

2020

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13. Statement of Changes in Equity S. 303-312

„… Berkau: Financial Statements 5e 13-299 13. Statement of Changes in EquityWhat is in the Chapter …” „… ? The statement of changes in equity tells the user of financial statements how the book value of the …” „… decisions. In this chapter (13), we cover the prep-aration of a statement of changes in equity by the case …”

6. Formal Aspects of Financial Statements S. 99-119

„… comprehensive income, a statement of changes in equity, a statement of cash flows and the notes. The notes are …” „… . (2) Statement of profit of loss and other comprehensive income. (3) Statement of changes in equity …” „… the bottom line. Ad (3): Statement of Changes in Equity In compliance with IAS 1.106, equity changes …”

8. Business Combinations S. 177-215

„… interest holders. See be-low the statement of changes in equity for the group as at 31.12.20X4 in Figure …” „… : Consolidated statement of changes in equity (20X4) A full set of financial statement in-cludes a statement of …” „… 300,000 17,000 117,600 434,600Gamka Group'sSTATEMENT of CHANGES in EQUITYas at 31.12.20X4Figure 8.20 …”

16. Table of Figures S. 349-352

„… statement of changes in equity (20X2) 3-50 Figure 4.1: DEMANN GmbH’s order calculation 4-56 Figure 4.2 …” „… changes in equity (20X6) 6-108 Figure 6.7: BATHURST Ltd.’s statement of cash flows (20X6) 6-108 Figure 6.8 …” „… balance sheet (20X6) 13-300 Figure 13.2: BELMONT Ltd.’s statement of changes in equity (1) 13-301 Figure …”

3. Financial Statements based on IFRSs S. 34-57

„… Ltd.'sSTATEMENT of CHANGES in EQUITYas at 31.12.20X1Figure 3.10: KMTS Ltd.’s statement of changes in equity (20X1 …” „… of changes in equity and a statement of cash flows. Notes will be covered later, in chapter (6 …” „… dis-close a company’s equity development by a statement of changes in equity. Here, equity changed by …”

5. Basics of Financial Statement Analysis S. 80-98

„… Berkau: Financial Statements 5e 5-76 5. Basics of Financial Statement AnalysisWhat is in the …” „… gen-eral, we prepare financial statement analysis from outside of the business. We normally do not work in …” „… the anal-ysis of the financial statements. In con-trast to financial statement analysis, au-diting is …”

11. Equity on the Balance Sheet S. 266-280

„… premium is added to capital reserves. In Germany, § 272 HGB applies. Statement of changes in equity …” „… changes in eq-uity, as well. Find below the Bookkeeping entries made for the appropriation of profits on …” „… Berkau: Financial Statements 5e 11-262 11. Equity on the Balance SheetWhat is in the Chapter? In …”

10. Statement of Cash Flows S. 250-265

„… the cash/bank item (li-quidity) whereas the statement of cash flows only discloses changes in …” „… Berkau: Financial Statements 5e 10-246 10. Statement of Cash FlowsWhat is in the Chapter? This …” „… familiarised with the reg-ulations about cash flow statements in IAS 7. A statement of cash flows57 is required …”

2. Financial Statements based on HGB S. 12-33

„… Ac-counting in Germany. We show the preparation of financial statements for the case study KIELING TAXI GmbH …” „… , equity is also called the book value of the company. In other words, a com-pany is worth its initially …” „… be listed along the required sequence. A set of financial statements in line with § 264 HGB includes …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… whether to disclose the asset on its fi-nancial statements and its measure-ment. In terms of recognition …” „… 19,000.00 ZAR. In case an asset needs changes or fur-ther steps of manufacturing for in-tended deployment …” „… causes an in-crease in valuation. We cannot just Berkau: Financial Statements 5e 7-125 take the bill of …”

15. Abbreviations S. 343-348

„… CapitalSCE Statement of Changes in Equity SCF Statement of Cash Flows SCI Statement of Comprehensive …” „… Financial Officer, Accountant CFS Statement of Cash Flows CGG Council Cooperation for the Arab states in the …” „… private limited company in MalaysiaSFP Statement of Financial Position ShD, S4D Shareholder for Dividend …”

Titelei/Inhaltsverzeichnis S. 1-6

„… . Statement of Profit or Loss and Other Comprehensive Income 12-277 13. Statement of Changes in Equity 13-299 …” „… the Balance Sheet 9-212 10. Statement of Cash Flows 10-246 11. Equity on the Balance Sheet 11-262 12 …” „… , knowledge in Bookkeeping is manda-tory as covered by our Basics of Account-ing. Financial Statements …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… statement of changes in equity, instead. Below, we compare the two different methods for the income …” „… other compre-hensive income is included in the state-ment of profit or loss and other com-prehensive …” „… name is still commonly in use between Accountants. The statement of profit or loss and other …”

4. Accounting for Retailers S. 58-79

„… RYNEVELD Ltd.’s statement of cash flows and its statement of changes in equity here. It would be a …” „… made in prep-aration of financial statements and are therefore recorded at the end of the Accounting …” „… in-come statement is to be prepared un-der the accrual basis of Accounting. This requires recognising …”

9. Current Assets on the Balance Sheet S. 216-249

„… Berkau: Financial Statements 5e 9-214 apply. In cases of an increase in valua-tion (after purchase) the …” „… value changes, too. At GREENACRES Ltd., in-ventory movement Bookkeeping entries are based on the cost of …” „… another 148 Berkau: Financial Statements 5e 9-220 Drone-400s in the second half of the year; all at a net …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2019

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13. Statement of Changes in Equity S. 286-295

„… Berkau: Financial Statements 4e 13-286 13. Statement of Changes in Equity Learning Objectives …” „… : The statement of changes in equity tells the user of financial statements how and for what reasons …” „… preparation of a statement of changes in equity by the case study BELMONT Ltd., a share based gym in South …”

8. Business Combinations S. 164-202

„… , a statement of changes in equity and the notes. The paragraph applies for group statements, too …” „… and non-controlling interest holders. See below the statement of changes in equity for the group as …” „… CHANGES in EQUITY as at 31.12.20X4 Figure 8.20: Consolidated statement of changes in equity (20X4 …”

6. Formal Aspects of Financial Statements S. 92-111

„… sheet), a statement of profit or loss and other comprehensive income, a statement of changes in equity …” „… other comprehensive income. (3) Statement of changes in equity. (4) Statement of cash flows. (5 …” „… . Ad (3): Statement of Changes in Equity In line with IAS 1.106, equity changes either by profit or …”

16. Table of Figures S. 329-332

„… statement of changes in equity (20X2) 3-50 Figure 4.1: DEMANN GmbH’s order calculation 4-54 Figure 4.2 …” „… statement of changes in equity (20X6) 6-104 Figure 6.7: BATHURST Ltd.’s statement of cash flows (20X6 …” „… 8.20: Consolidated statement of changes in equity (20X4) 8-185 Figure 8.21: GAMKA Group’s consolidated …”

3. Financial Statements based on IFRSs S. 30-52

„… income, a statement of changes in equity and a statement of cash flows. Notes will be covered later …” „… income, a statement of cash flows and a statement of changes in equity. Additionally, notes are required …” „… by a statement of changes in equity. Here, equity changed by: 5,627,200 – 5,000,000 = 627,200.00 ZAR …”

11. Equity on the Balance Sheet S. 253-264

„… explains them by the statement of changes in equity, too. Find below the Bookkeeping entries made for the …” „… of recognition and measurement of items of equity. Although many cases of changes in equity are …” „… statement of financial position, observe below in Figure 11.1. A C, L Non-current assets [ZAR] Equity …”

5. Basics of Financial Statement Analysis S. 73-91

„… statement analysis. In one chapter of an Accounting text book, we cannot discuss all aspects of …” „… IFRSs shall make an explicit and unreserved statement of such compliance in the notes […]”. Financial …” „… activities. In total, a lot of information needs users of financial statements have is taken care of …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… of the saw is 19,000.00 ZAR. In case an asset needs changes or further steps of manufacturing in …” „… happened. The residual value of the car does not change in this case study to keep calculations simple …” „… 26 The damage is slightly different to the previous case (i). a change in the estimate of the cars …”

10. Statement of Cash Flows S. 235-252

„… under risk of changes. In order to get familiar with cash flow statements and liquidity planning, we …” „… here focus mainly on regulations based on IAS 7. In this chapter (10) we introduce the statement of …” „… required for parent companies as in Germany the group statements include a statement of cash flows (for …”

2. Financial Statements based on HGB S. 11-29

„… : Statement of financial position that discloses assets, equity and liabilities in an aggregated form …” „… aspects of Accounting in Germany. We demonstrate the preparation of financial statements as required by …” „… that lend the company money are in need of protection, as the owners are only reliable for equity. We …”

15. Abbreviations S. 323-328

„… SBK Schlussbilanzkonto, Closing Account SCap Share Capital SCE Statement of Changes in Equity SCF …” „… Balance carried down Berkau: Financial Statements 4e 15-324 c1d Balance carried down in 20X1 CF Cash …” „… Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Statement of Profit or Loss and Other Comprehensive Income 12-265 13. Statement of Changes in Equity 13-286 …” „… Balance Sheet 9-203 10. Statement of Cash Flows 10-235 11. Equity on the Balance Sheet 11-253 12 …” „… international students in Accounting classes. The contents of Financial Statements is now more interlinked …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… profits is disclosed in the statement of changes in equity, instead. Below, we compare the 2 different …” „… (OCI) or other comprehensive income is included in the statement of profit or loss and other …” „… received. In this chapter (12), we teach you how to prepare the statement of profit and loss and other …”

4. Accounting for Retailers S. 53-72

„… cash flows and its statement of changes in equity. However, you can download the two statements by …” „… changes in order to transform the adjusted trial balance into a statement of financial position. We …” „… Total equity and liab. 932,000 Ryneveld Ltd.'s STATEMENT of FINANCIAL POSITION as at 31.12.20X6 …”

9. Current Assets on the Balance Sheet S. 203-234

„… entry below shows how to record the loss in valuation of inventory. Berkau: Financial Statements 4e …” „… the van pays the agreed amount of 81,600.00 AUD at the agreed time in 20X4. The payment changes …” „… entry in the Accounts Receivables account to the extent of SMV × rr Berkau: Financial Statements 4e …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2021

Results in this title

13 Statement of Changes in Equity S. 341-350

„… in EQUITYas at 31.12.20X7 . . . Figure 148: BELMONT Ltd.’s statement of changes in equity (2 …” „… CHANGES in EQUITYas at 31.12.20X7 . . . Figure 149: BELMONT Ltd.’s statement of changes in equity (3 …” „… Ltd.STATEMENT of CHANGES in EQUITYas at 31.12.20X7 Figure 152: BELMONT Ltd.’s statement of changes in equity (6 …”

8 Business Combinations S. 198-246

„… of cash flows, a statement of changes in equity and the notes. IAS 1.10 applies for group statements …” „… 82: GAMKA Group’s consolidated income statement (20X4) The statement of changes in equity re-quires …” „… . See be-low the statement of changes in equity for the group as at 31.12.20X4 in Figure 83. Share …”

6 Formal Financial Statement Requirements S. 109-130

„… comprehensive income, a statement of changes in equity, a statement of cash flows and the notes. The notes are …” „… changes in equity. (4) Statement of cash flows. (5) Notes …” „… earnings after taxes is disclosed on the bottom line. 6.8 Statement of Changes in Equity – BATHURST Ltd …”

16 Table of Figures S. 390-393

„… statement (20X1) 3-55 Figure 19: KMTS Ltd.’s statement of changes in equity (20X1) 3-55 Figure 20: KMTS …” „… statement (20X2) 3-63 Figure 26: KMTS Ltd.’s statement of changes in equity (20X2) 3-64 Figure 27: DEMANN …” „… Ltd.’s statement of changes in equity (20X6) 6-123 Figure 46: BATHURST Ltd.’s statement of cash flows (20 …”

3 Financial Statements based on IFRSs S. 42-66

„… statement of changes in equity and a statement of cash flows. Notes will be covered later, in chapter (6 …” „… state-ment), a statement of cash flows and a statement of changes in equity. Addi-tionally, notes are …” „… a company’s equity development by a statement of changes in equity23. Here, equity changed by …”

5 Basics of Financial Statement Analysis S. 89-108

„… Berkau: Financial Statements 6e 5-89 5 Basics of Financial Statement Analysis 5.1 What is in the …” „… Chapter? In this chapter, we cover the basics of financial statement analysis. For the preparation of a …” „… even going in. Building knowledge about financial statement analysis only comes from studying a lot of …”

11 Equity on the Balance Sheet S. 302-317

„… statement of changes in eq-uity, as well. Find below the Bookkeeping entries made for the appropriation of …” „… Changes in Equity: Statement as element of financial state-ments that discloses the additions to Berkau …” „… Berkau: Financial Statements 6e 11-302 11 Equity on the Balance Sheet 11.1 What is in the …”

10 Statement of Cash Flows S. 284-301

„… of the cash/bank item (liquidity) whereas the statement of cash flows only dis-closes all changes in …” „… method, changes in inventories of finished goods are disclosed on the income statement already and can be …” „… Berkau: Financial Statements 6e 10-284 10 Statement of Cash Flows 10.1 What is in the Chapter …”

2 Financial Statements based on HGB S. 20-41

„… Accounting in Germany. We demonstrate the preparation of financial statements for the case study KIELING TAXI …” „… , equity is regarded as the book value of the company. In other words, a company is worth its in …” „… of financial statements for com-mercial as well as for tax purposes un-likely to work out. In …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Changes in Equity – BATHURST Ltd. ............................. 6-123 6.9 Statement of Cash Flows …” „… ..................................................................................................... 12-340 13 Statement of Changes in Equity .................................................. 13-341 13.1 …” „… ..................................................................................................... 11-317 12 Statement of Profit or Loss and Other Comprehensive Income . 12-318 12.1 What is in the …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… fi-nancial statements and its measure-ment. In terms of recognition requirements, IAS 16.7 rules that …” „… changes of as-set valuations for those assets that Berkau: Financial Statements 6e 7-140 were subjected …” „… – 2400)/5) = 16,156.00 EUR. This equality of changes in retained earnings helps us to check our Berkau …”

15 Abbreviations S. 383-389

„… Statement of Changes in Equity SCF Statement of Cash Flows SCI Statement of Comprehensive Income SEC …” „… a public limited company in Malaysia BKW Burger King Worldwide BL(t) Bank Loan Vector BoE Books of …” „… , Accountant CFS Statement of Cash Flows CIPC Companies and Interlectual Property Commission, SA CGG Council …”

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… changes in equity, instead. Below, we compare the two different methods for the income statement: (a …” „… (OCI) or other compre-hensive income is included in the state-ment of profit or loss and other …” „… given in IAS 1.102. - If the income statement is struc-tured along the function of ex-penses for the …”

4 Accounting for Retailers S. 67-88

„… the statement of financial posi-tion as shown in Figure 33. A C, LNon-current assets [ZAR] Equity …” „… changes in equity here. It would be a repetition of chapter (3)'s content. However, you can download the …” „… ) In compliance with IAS 1.27, the in-come statement is prepared under the accrual basis of Accounting …”

18 Literature S. 395-398

„… statements like the balance sheet, the income statement, the cash flow statement and the statement of changes …” „… . It is designed as self study materials and covers the syllabus of an introductory class in accounting …” „… in equity. All chapters outline the learning objectives, provide an overview, include case studies …”

9 Current Assets on the Balance Sheet S. 247-283

„… slightly change in comparison to the periodic system. To demonstrate the effect of obtaining information …” „… labour, study chapter (19) in our textbook Basics of Accounting. Berkau: Financial Statements 6e 9-267 …” „… van pays the agreed price of 81,600.00 AUD on time (in 20X4). The payment changes the fair value of …”

doi.org/10.24053/9783739881829-0

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

Results in this title

Seite 504 – 508 S. 504-508

„… ) Eigenkapi-talposition; ~ ~ presented in the consolidated statement of changes in equity Bestandsposten des …” „… amount of the change in the ~ ~ DRS/GAS 8 Ergebnis aus der Änderung des Equity-Werts; profits or losses …” „… Anteilen; additional disclosures on statement of changes in ~ ergänzende Angaben zum Eigenkapitalspiegel …”

Seite 394 – 398 S. 394-398

„… changes in accounting policies, are set out in IAS 1 Presentation of financial statements.A12accounting …” „… . All plans should include in their reports a statement of changes in net assets available for benefits …” „… application of a change in ~ ~ IAS 8 prospektive Anwendung der Änderung einer …”

Seite 206 – 210 S. 206-210

„… statements.Konzern|anlage(n)gitter consolidated statement of changes in fixed assets; ~anlage(n)spiegel consolidated statement of …” „… changes in fixed assets.Konzernbilanz HGB consolidated balance sheet; IFRS consolidated statement of …” „… 30Konsolidierung, at-Equity- ~ equity method of accounting, inclusion in the consolidated financial …”

Seite 449 – 453 S. 449-453

„… statements verkürzter Abschluss; ~ statement of changes in equity verkürzter Eigenkapitalspiegel; ~ statement …” „… consolidated financial statements in the case of a change in the accounting policies applied or a correction of …” „… equity instruments of another entity in the same group), such as: (a) attaining a specified share price …”

Seite 454 – 458 S. 454-458

„… Konzerngewinn oder -verlust.consolidated statement of changes in equity, equity accounts presented in the …” „… inclusion of the entity in the consolidated financial statements using the equity method are applied …” „… ~ ~ Bestandsposten des Konzerneigenkapitalspiegels.consolidated statement of changes in fixed assets …”

Seite 624 – 628 S. 624-628

„… financial instruments because of changes in, for example, commodity prices or equity prices.O44other …” „… statements) Gesamtaussage (des Jahresabschlusses); ~ assessment Gesamtaussage; ~ change in equity …” „… stehen; balance of changes in group equity recognised directly in equity other than those arising from …”

Seite 389 – 393 S. 389-393

„… ~ Passivposition.account, equity ~(s) Eigenkapitalposition.account, ~ in appropriation of net profit Position der …” „… ~ Steuerberater:in.Accountants, German Chamber of Public ~ (Abk = WPK) Wirtschaftsprüferkammer (WPK).account for | a change in …” „… Erfolgs-abgrenzung; basis of ~ Rechnungslegungs-grundlage; change in the method of ~ DRS/GAS 23 …”

Seite 434 – 438 S. 434-438

„… at which an asset is recognised in the statement of financial position. (IAS 40, 41)C12carrying …” „… . (GAS 8)The carrying amount of the investment in an associate in the consolidated financial statements …” „… amounts of cash and which are subject to an insignificant risk of changes in value.C16cash flow hedge …”

Seite 544 – 548 S. 544-548

„… in group equity in the statement of changes in group equity in accordance with section 297(1) of the …” „… equity accounts presented in the statement of changes in ~ ~ Veränderungsposten des …” „… )) Konzern-eigenkapital und Konzerngesamtergebnis.group equity Konzerneigenkapital; balance of changes in ~ ~ recognised …”

Seite 649 – 653 S. 649-653

„… ~ ~ Zwischen-ergebnis; right to participate in ~ ~ Teilhabe an Gewinn und Verlust; ~ ~ from changes in the equity-method …” „… subtotal in income statement.P85II. The total of income less expenses excluding the components of other …” „… statement of comprehensive income.P89profit or loss, sth. shall be recognised in ~ ~ etw. ist erfolgswirksam …”

Seite 524 – 528 S. 524-528

„… income; (c) a condensed statement of changes in equity; (d) a condensed statement of cash flows; and (e …” „… profit or loss and other comprehensive income for the period; (c) a statement of changes in equity for …” „… financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in …”

Seite 659 – 663 S. 659-663

„… ) erzielen (aus).reappointment Wiederbestellung.reason Grund; Ursache.reason | for change in consistency of …” „… Umgliederung.reclassification, nature of the ~ Art der Umgliederung; reason for ~ or changes in presentation Gründe, die zur …” „… , additions ~ ~ erfolgsneutrale Zugänge; changes in group equity ~ ~ HGB erfolgsneutral erfasste Veränderungen …”

Seite 699 – 703 S. 699-703

„… andere Mitunternehmerschaften.statement of changes in equity Eigenkapital-veränderungsrechnung …” „… Bilanz.statement of changes in group equity DRS/GAS 22 Konzerneigenkapitalspiegel; changes in equity accounts …” „… income Darstellung des Gesamtergebnisses.statement of changes in capital accounts …”

Seite 96 – 100 S. 96-100

„… equity.Eigenkapitalspiegel, verkürzter ~ condensed statement of changes in equity.Eigenkapitalspiegel, ergänzende Angaben zum …” „… ~ additional disclosures on statement of changes in equity.Eigenkapitalsystematik, bankaufsichtsrechtliche …” „… on equity (ROE); ~rückzahlungen redemption of shares.Eigenkapitalspiegel statement of changes in …”

Seite 574 – 578 S. 574-578

„… services.I116inventories Vorratsvermögen.inventories, change in ~ Bestandsveränderungen; class of ~ Gruppe …” „… payments to avoid a reduction in the carrying amount of an equity investment.I120investing activities, cash …” „… flows from (used in) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus Investitionstätigkeiten …”

Seite 609 – 613 S. 609-613

„… Nettobetrag.net amount of the change in the equity-method carrying amount DRS/GAS 8 Ergebnis aus der Änderung des …” „… benefits, statement of changes in ~ ~ Bewegungsbilanz des für Leistungen zur Verfügung stehenden …” „… Art; change in ~ WesensänderungA change in the function and hence in the intended purpose of an …”

Seite 639 – 643 S. 639-643

„… ; principle of ~ Aufstel-lungsgrundsatz; reason for reclassification or changes in ~ Gründe, die zur …” „… future cash flows of a financial instrument will fluctuate because of changes in market prices (other …” „… changes in, for example, commodity prices or equity prices.P66price, transaction ~ (for a contract with a …”

Seite 211 – 215 S. 211-215

„… equity.Konzerneigenkapitalspiegel, Bestandsposten des ~s equity accounts presented in the consolidated statement of changes in …” „… Equity and Total Recognised Results.Konzerneigenkapitalspiegel DRS/GAS 22 statement of changes in group …” „… equity; Veränderungsposten des ~s changes in equity accounts presented in the statement of changes in …”

Seite 689 – 693 S. 689-693

„… changes in equity for the period; (d) a statement of cash flows for the period; (e) notes, comprising …” „… of ordinary and preference shares, these shall be presented separately in the statement of changes in …” „… the consolidated financial statements in accordance with section 297(1) sentence 2 of the HGB. The …”

Seite 331 – 335 S. 331-335

„… equity accounts presented in the statement of changes in group equity.verantwortliche Unternehmensinstanz …” „… Gesellschafter beruhen HGB balance of changes in group equity recognised directly in equity other than those …” „… Eigenkapitals change in equity.Veränderungen (i.S.v. Änderungen, Wechsel) changes; (i.S.v. Bewegungen …”

Seite 604 – 608 S. 604-608

„… investment is adjusted in subsequent years based on the changes in the group’s interest in the equity of the …” „… changes in the equity of the associate. (GAS 26)M38II. IAS/IFRS:The equity method is a method of …” „… GAAP:A method of inclusion in the consolidated financial statements whereby the purchase cost of an …”

Seite 439 – 443 S. 439-443

„… durch Zuschreibungen; ~ in equity accounts presented in the statement of changes in group equity …” „… Schätzungen 441changes checkund Fehler; balance of ~ in group equity recognised directly in equity other than …” „… ; quantitative effect of a ~ betragsmäßige Auswirkung einer Änderung.change in accounting estimate DRS/GAS 13 …”

Seite 529 – 533 S. 529-533

„… sheet) Anlagevermögen.fixed assets, consolidated statement of changes in ~ ~ Konzernanlage(n)gitter …” „… , Zuschreibungen auf Gegenstände des Anlagevermögens; statement of changes in ~ ~ Anlagenspiegel …” „… ; statement of changes in ~ ~ disclosed in the notes Anlagenspiegel als Bestandteil des Anhangs; statement of …”

Seite 116 – 120 S. 116-120

„… parent entity’s annual financial statements; ~ aus der Änderung des Equity-Werts DRS/GAS 8 net amount of …” „… the change in the equity-method carrying amount; DRS/GAS 26 profits or losses from changes in the …” „… Mutterunternehmens net income in the annual financial statements of the parent entity; net income reported in the …”

Seite 316 – 320 S. 316-320

„… financial statements of subsidiary; Anteile an ~ shares in subsidiaries; investments in subsidiaries …” „… significant change in number of potential ordinary shares outstanding.transaktionsbezogenes gesichertes …” „… consolidation to another method; DRS/GAS 25 change in the method of consolidation or inclusionDie …”

Seite 714 – 718 S. 714-718

„… liability in the statement of financial position and its tax base. Temporary differences may be either: (a …” „… prüfen.The effects of changes in foreign exchange rates (STANDARD: IAS 21) Auswirkung von …” „… transactions and foreign operations in the financial statements of an entity and how to translate financial …”

Seite 444 – 448 S. 444-448

„… of changes in equity for the period; (d) a statement of cash flows for the period; (e) notes …” „… restatement of items in its financial statements, or when it reclassifies items in its financial statements …” „… ; ~ permitted to sell or repledge in absence of default by owner of collateral Sicherheiten, die ohne Vorliegen …”

Seite 674 – 678 S. 674-678

„… their reports a statement of changes in net assets available for benefits, a summary of significant …” „… ~ within the meaning of EStG s.6b Kapitaländerung durch Übertragung einer § 6b EStG Rücklage; change in …” „… the ~ wieder in die Rücklagen einstellen; German GAAP accounting for the presentation of changes in …”

Seite 594 – 598 S. 594-598

„… price (or value) of the entity’s equity instruments (or the equity instruments of another entity in the …” „… the entity’s equity instruments (or the equity instruments of another entity in the same group …” „… langfristig fällige Leistungen an Arbeitnehmer.long-term equity investment | in domestic corporation …”

Seite 429 – 433 S. 429-433

„… presented separately in the statement of changes in group equity below each of the line items ‘Subscribed …” „… ~ ~ Umbuchungen auf andere Kapitalkonten; statement of changes in ~ ~ of commercial partnerships …” „… Kapitalkon-tenentwicklung für Personenhandelsgesellschaften und andere Mitunternehmerschaften; statement of changes in …”

Seite 569 – 573 S. 569-573

„… income; (c) a condensed statement of changes in equity; (d) a condensed statement of cash flows; and (e …” „… ; entity’s ~ in profit or loss of associates and joint venturers accounted for by equity method Anteil des …” „… financial instrument will fluctuate because of changes in market interest rates. (…)Interest rate risk …”

Seite 679 – 683 S. 679-683

„… particular operating practices, or (iii) require a customer to inform the supplier of changes in how an asset …” „… FinanzrisikoThe risk of a possible future change in one or more of a specified interest rate, financial instrument …” „… recognised in the statement of financial position (eg debt instruments acquired or issued) and on some …”

Seite 419 – 423 S. 419-423

„… Auszahlungen; ~ of changes in group equity recognised directly in equity Saldo der erfolgsneutral erfassten …” „… most significance in the audit of the financial statements of the current period. Key audit matters are …” „… statement Einzeilenausweis in der Bilanz und Gewinn- und Verlustrechnung; present on the face of the …”

Seite 399 – 403 S. 399-403

„… ); ~ ~ on statement of changes in equity ergänzende Angaben zum Eigenkapitalspiegel.additional | information …” „… changes in the size and composition of the contributed equity and borrowings of the entity.A39activities …” „… avoid a reduction in the carrying amount of an equity investment.A40activities, leasing …”

Seite 479 – 483 S. 479-483

„… an latenten Steuern; surplus of ~ ~ Passivüberhang an latenten Steuern; ~ ~ in financial statements …” „… three of the following characteristics.(a) its value changes in response to the change in a specified …” „… other types of contracts that would be expected to have a similar response to changes in market factors …”

Seite 409 – 413 S. 409-413

„… are based on a current cost approach that reflects the effects of changes in the specific prices of …” „… either to changes in the general level of prices or to increases in specific prices of recognised assets …” „… , allocate ~ (to) sachgerecht aufteilen (auf).appropriation (to) Einstellung (in).appropriation, statement of …”

Seite 549 – 553 S. 549-553

„… responsibility statement, management states that, to the best of its knowledge, and in accordance with the …” „… SicherungsgeschäftsHedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item …” „… that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the …”

Seite 366 – 370 S. 366-370

„… amount of the net assets recognised in the consolidated financial statements; at-Equity- ~ DRS 26 …” „… method of calculating profit; ~ der Rechnungslegungsmethode change in accounting policy; ~ in der …” „… ) The effects of changes in foreign exchange rates.Wechselkurs|bewegungen exchange rate movements …”

Seite 459 – 463 S. 459-463

„… of debt to equity Umwandlung von Schulden in Eigenkapital.convert umwandeln.convertibility …” „… üblichen Abschreibungen überschreiten.corporation in which shares exceeding 25% of equity are held …” „… nach § 37 KStG.corporation | in which no shares or not exceeding 25% of equity are held Gesellschaft …”

Seite 61 – 65 S. 61-65

„… in the consolidated statement of changes in equity.Bestandteil component, element, part.Bestandteil …” „… inventory decrease; ~veränderungen change in inventories; ~wert DRS/GAS 25 carrying amount of inventory …” „… corporation in which shares exceeding 25% of equity are held; Gesellschaft, an der keine oder höchstens eine …”

Seite 111 – 115 S. 111-115

„… reserves; ~ ~ zum Eigenkapital-spiegel additional disclosures on statement of changes in equity; ~ ~ zum …” „… measurement; ~ Zugänge additions recognised directly in equity.Erfolgsrechnung income statement, statement of …” „… , ergebnisneutrale ~ HGB recognition directly in equity; ergebniswirksame ~ HGB recognition in the income statement …”

Seite 554 – 558 S. 554-558

„… ~ erstmalige Einbeziehung.inclusion | of items in financial statements Erfassung von Posten in der Bilanz …” „… ; ~ option Einbeziehungswahlrecht.inclusion in the consolidated financial statements using the equity method …” „… from holders of equity claims.I24II. Increases in economic benefits during the accounting period in the …”

Seite 719 – 723 S. 719-723

„… transaction with the supplier.T41transaction, equity ~ EigenkapitaltransaktionChanges in a parent’s ownership …” „… interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity …” „… handeln; ~ with significant change in number of potential ordinary shares outstanding Transaktionen, durch …”

Seite 469 – 473 S. 469-473

„… instrument will fluctuate because of changes in foreign exchange rates. (…) Currency risk (or foreign …” „… recognised in equity either directly on the face of the balance sheet as a credit, or by presenting it as a …” „… debit included in the carrying amount of the investment accounted for using the equity method offener …”

Seite 196 – 200 S. 196-200

„… Mutterunternehmens, Ergebnis aus dem ~ ~ net income in the annual financial statements of the parent entity; net …” „… ein ~ not later than one year; Zuführungen / Minderungen im laufenden ~ capital changes in current …” „… statements.Jahresabschluss (i.S.v. Jahresabschluss, Rechnungsab-schluss) annual financial statements, set of financial …”

Seite 509 – 513 S. 509-513

„… ~ ~ Devisenkassakurs; write-downs due to ~ ~ changes and changes in the lower of cost or market value in foreign …” „… Consolidated Financial Statements in Accordance with § 292a of the Commercial Code (STANDARD: GAS 1 and 1a …” „… the date of the financial statements and the date of the auditor’s report, and facts that become known …”

Seite 584 – 588 S. 584-588

„… smallest number of companies that are included in the consolidated financial statements. Die Gesellschaft …” „… , change in the ~ Gesetzesänderung; conformity with the ~ Gesetzeskonformität; enactment of a …” „… IFRS 16 Änderung des Leasing-verhältnissesA change in the scope of a lease, or the consideration for a …”

Seite 241 – 245 S. 241-245

„… ; Bewegungsbilanz des für Leistungen zur Verfügung stehenden ~s statement of changes in net assets available for …” „… the consolidated financial statements of the parent entity; Anteilseigner des ~s equity holders of …” „… loss of the parent entity and of the subsidiaries included in the consolidated financial statements …”

Seite 629 – 633 S. 629-633

„… Mutterunternehmen, das Abschlüsse veröffentlicht; net income in the annual financial statements of the ~ ~ Ergebnis …” „… and rewards in the consolidated financial statements of the ~ ~ Abbildung von Risiken und Chancen im …” „… DienstzeitaufwandPast service cost is the change in the present value of the defined benefit obligation for employee …”

Seite 71 – 75 S. 71-75

„… ; Anlagenspiegel als Bestandteil der ~ IAS/IFRS statement of changes in fixed assets as primary financial statement …” „… statement of financial positionInformationen, die in der Bilanz darzustellen sind In der Bilanz sind …” „… income statement; Erfassung von Posten in der ~ inclusion of items in financial statements; gesondert am …”

Seite 341 – 345 S. 341-345

„… ; ~ Kapitalflussrechnung HGB condensed cash flow statement.verkürzter | Eigenkapitalspiegel condensed statement of changes …” „… in equity; ~ Zwischen-abschluss condensed interim financial statements …” „… Eigenkapital ratio of liabilities to equity.verhältnismäßig commensurate; proportionate.Verhältnismäßigkeit …”

Seite 474 – 478 S. 474-478

„… day of the first reporting period following the change in business model that results in an entity …” „… Schuldtitel.debt-to-equity ratio Verschuldungsgrad.debt to equity, conversion of ~ ~ Umwandlung von Schulden in …” „… deconsolidation 2. (deconsolidation in the wider sense – change in the method of accounting with partial disposal …”

Seite 201 – 205 S. 201-205

„… accounts.Kapitalkontenanpassung capital account adjustment.Kapitalkonten|entwicklung statement of changes in capital accounts …” „… ; ~entwicklung für Personen-handelsgesellschaften und andere Mitunter-nehmerschaften statement of changes in …” „… number of companies that are included in the consolidated financial statements.i Ist die …”

Seite 484 – 488 S. 484-488

„… consolidated financial statements against the amount of revalued equity attributable to these shares (section …” „… directly in equity ergebnisneutral erfasste Differenzen.differences | between measurements of reportable …” „… provide disclosures in their financial statements that enable users to evaluate: (a) the significance of …”

Seite 16 – 20 S. 16-20

„… interest rates.Änderung, Auswirkungen aus der ~ der angewandten Bilanzierungsgrundsätze effect of change in …” „… in accounting policy; Erläuterung der ~ explanation of change; Fähigkeit zur ~ capability to change …” „… ~ in the period of the change; kumulierte Auswirkung der ~ cumulative effect of the change …”

Seite 371 – 375 S. 371-375

„… depreciation/amortisation of fixed assets.Wesen nature.Wesen, dem ~ nach in-substance.Wesensänderung change in …” „… Vermögensgegenstands HGB change in the nature of an intangible asset.Wesensart nature.wesentlich materialInformationen …” „… impairment loss recognised in profit or loss.Wertaufholungen, Summe der ~ aggregate reversals of impairment …”

Seite 321 – 325 S. 321-325

„… liabilities.Umwandlung von Schulden in Eigenkapital conversion of debt to equity.Umwandlungen, Verschmelzung und andere …” „… gehaltenen Immobilien reconciliation of changes in investment property; ~ der Eröffnungs- und Schlusssalden …” „… in der Bilanz IAS/IFRS reconciliation between the opening and closing balances in the statement of …”

Seite 694 – 698 S. 694-698

„… value) of those shares or other equity instruments. These include in particular share appreciation …” „… of revenue bedeutsame Kategorie von Umsatzerlösen; ~ changes in forecasts wesentliche Veränderungen …” „… entfällt, die nach der Equity-Methode bilanziert werden; ~ of profit Gewinnanteil; ~ of voting rights …”

Seite 301 – 305 S. 301-305

„… profit or loss (either in OCI or equity); Bestandteil des sonstigen Ergebnisses component of other …” „… significant change in number of potential ordinary shares outstanding; Zahl der in Umlauf befindlichen ~ und …” „… equity method; Anteil am sonstigen Ergebnis share of other comprehensive income; außerhalb des Gewinns …”

Seite 634 – 638 S. 634-638

„… (or value) of the entity’s equity instruments or the equity instruments of another entity in the same …” „… Geschäftsjahrs; from ~ to period von Periode zu Periode; in the ~ of the change in der Berichtsperiode der …” „… ; verpfänden.P&L item GuV-Posten.P&L item with changes, recognised in the income statement GuV-Posten mit …”

Seite 729 – 733 S. 729-733

„… changes in facts or circumstances occurring after the commencement date, other than the passage of time.V …” „… book value refers to the actual purchase cost of the asset that is recorded in the company’s book or …” „… disposal at the end of its useful life or expects to incur when settling a liability.V3value, equity …”

Seite 644 – 648 S. 644-648

„… Preisformel; ~ model Preisbil-dungsmodell; ~ service Kursinformationsdienst.primary, statement of changes in …” „… verbundene Unsicherheit; ~ of a share Kurs einer Aktie.prices, change in ~ Preisänderung; market comparable …” „… statements derived from the accounting in accordance with the ~ of German GAAP nach den handelsrechtlichen …”

Seite 599 – 603 S. 599-603

„… ; ~ ~ Marktpreis; change in ~ ~s Marktpreisschwankung.market rate Marktzins; ~ ~ of interest Marktzinssatz.market …” „… MarktpreisrisikoThe risk of adverse changes in market prices or other factors affecting prices. Specifically, this …” „… will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency …”

Seite 654 – 658 S. 654-658

„… Kapitalüberlassung; ~ of equity Bereitstellung von Eigenkapital; ~ of guarantees Bereitstellung von Garantien; ~ of …” „… Norm.provision, breach a ~ Bestimmung verletzen.provision, ~ in the articles of association Satzungsbestimmung …” „… used in the context of items such as depreciation, impairment of assets and doubtful debts: these are …”

Seite 166 – 170 S. 166-170

„… ; Berichtigung des Gewinns bei Wechsel der ~art adjustment of profit due to change in nature of income …” „… determination; Wechsel der ~art change in method of calculating profit.Gewinnermittlungsverfahren income …” „… statements for the largest and smallest number of companies that are included in the consolidated financial …”

Seite 261 – 265 S. 261-265

„… line item; line item; IAS/IFRS line item in statement of financial position; bilanzwirksamer …” „… line item in statement of financial position; ~ der Gesamtergebnisrechnung IAS/IFRS line items in …” „… ~ recognised item; durchlaufender ~ item in transit; eigenkapitalähnlicher ~ equity-equivalent item …”

Seite 266 – 270 S. 266-270

„… application.prospektive Anwendung der Änderung einer Rechnungslegungsmethode IAS 8 prospective application of a change in …” „… ~ changes in forecasts.prognoseorientiert forward-looking.prognoseorientierte | Beschreibungen der …” „… commission income.Prozent percent.Prozent, in ~ vom Umsatz as a percentage of sale.Prozentpunkt percentage …”

Seite 614 – 618 S. 614-618

„… comprehensive income, statement of changes in equity and statement of cash flows. Notes provide narrative …” „… be classified as held for sale to be presented separately in the statement of financial position and …” „… the results of discontinued operations to be presented separately in the statement of comprehensive …”

Seite 236 – 240 S. 236-240

„… ); Interessenzusammenführungs~ IAS/IFRS merger accounting, pooling of interests method; Kapitalanteils~ proportionate equity …” „… ~ reduction in profits.Minderung, Auswirkung einer ~ um einen Prozentpunkt effect of decrease of one …” „… products.Mischform zwischen Eigen- und Fremdkapital hybrid of equity and debt.Mischpläne hybrid plans.mit Mehrheit …”

Seite 46 – 50 S. 46-50

„… recognised in equity either directly on the face of the balance sheet as a credit, or by presenting it as a …” „… debit included in the carrying amount of the investment accounted for using the equity method.ausweisen …” „… Wechselkursänderungen (STANDARD: IAS 21) The effects of changes in foreign exchange ratesIAS 21: Für ein Unternehmen …”

Seite 86 – 90 S. 86-90

„… presentation.Darstellung, Änderung der ~ change in presentation; Art der ~ form of presentation; ein den tatsächlichen …” „… reason for reclassification or changes in presentation; Grundlagen für die ~ basis of presentation …” „… , Gründe für eine Änderung der ~ reason for change in consistency of presentation.Darstellungswährung IAS …”

Seite 36 – 40 S. 36-40

„… in the consolidated financial statements using the equity method; ~ -Wertansatz DRS 26 equity-method …” „… ; ~ konsolidierte Gesellschaft equity(-)accounted company; ~ -Konsolidierung equity method of accounting, inclusion …” „… die notierte Marktpreise veröffentlicht werden fair value of investments in associates where price …”

Seite 156 – 160 S. 156-160

„… , Wechsel in der ~ changes in management.Geschäftsführungs- und/oder Aufsichtsorgan board of …” „… statements for the largest and smallest number of companies that are included in the consolidated financial …” „… eine mehr als 25%ige Beteiligung besteht corporation in which shares exceeding 25% of equity are held …”

Seite 151 – 155 S. 151-155

„… overall circumstances; ~veränderung des Eigenkapitals overall change in equity.Gesamtvermögen IAS/IFRS …” „… consolidated financial statements; Gesellschafter eines ~s venturer of a joint venture; in den Konzernabschluss …” „… ~ IAS/IFRS line items in statement of comprehensive income; zu Tageswerten aufgestellte ~ current cost …”

Seite 306 – 310 S. 306-310

„… ~ (Umgliederungsrechnung) reconciliation of carrying amounts in financial statements to tax accounts.Steuerbilanz der …” „… , Änderung des ~es change in tax rate; inländischer ~ in Höhe von tax at the domestic rate of; zum …” „… taxable profit; Position der steuerlichen Gewinnermittlung account in determination of taxable …”

Seite 106 – 110 S. 106-110

„… change in the equity-method carrying amount; DRS/GAS 26 profits or losses from changes in the …” „… – change in the method of accounting with partial disposal of interests 108Entkonsolidierungs|zeitpunkt …” „… Verluste und Ausschüttungen/Entnahmen vermindert.E60Equity-Methode, Anwendung der ~ use of the equity …”

Seite 669 – 673 S. 669-673

„… retirement benefit plans. All plans should include in their reports a statement of changes in net assets …” „… berichtet.reported | as liability Passivausweis; ~ in annual financial statements laut Jahresabschluss; ~ in equity …” „… effect of any changes in the plan during the period.R41reporting, frequency of ~ Häufigkeit der …”

Seite 704 – 708 S. 704-708

„… HGB on the accounting for subsidiaries in consolidated financial statements and the consolidation of …” „… consolidation, changes in the method of accounting, and deconsolidation measures.S69subsidiaries, acquisition of …” „… „Downstream“-LieferungenSupplies of goods or services by an entity included in the consolidated financial statements (parent entity …”

Seite 579 – 583 S. 579-583

„… to risk of changes in fair value or future cash flows and (b) is designated as being hedged …” „… , inclusion of ~ in financial statements Erfassung von Posten in der Bilanz; income and expense ~ Ertrags- und …” „… Ergebnisses.items | in the financial statements Posten im Abschluss; ~ of a similar nature gleichartige Posten …”

Seite 51 – 55 S. 51-55

„… Konzernabschluss treatment in consolidated financial statements; ~ nicht ausgeschütteter Gewinne treatment of …” „… Werts in Fremdwährung change in the lower of cost or market value in foreign currency; Änderung des …” „… beizulegenden Werts change in the lower of cost or market value.beizulegender Wert des Geschäfts- oder …”

Seite 534 – 538 S. 534-538

„… directly in equity” was also eliminated.G5gains/losses from adjustment of differences Ergebnisauswirkungen …” „… Mitarbeiter:in.freely transferable option frei übertragbare Option.freight Fracht.frequency Häufigkeit.frequency of …” „… Participation of Women and Men in Executive Positions in the Private and Public Sector) Gesetz für die …”

Seite 499 – 503 S. 499-503

„… ; revalued ~ neubewertetes Eigenkapital; segment ~ Segmenteigenkapital; statement of changes in …” „… ~ at-Equity bilanzierte Unternehmen; financial statements of individual group ~ Abschlüsse der einbezogenen …” „… entity. An interest in another entity can be evidenced by, but is not limited to, the holding of equity …”

Seite 121 – 125 S. 121-125

„… Unternehmens in den Konzernabschluss initial inclusion of the entity in the consolidated financial statements …” „… preparation of annual financial statements, preparing financial statements; ~ des Konzernabschlusses preparing …” „… consolidated financial statements.Erstellungs|bericht report on preparation of annual financial statements …”

Seite 734 – 738 S. 734-738

„… , increase or decrease in stock of finished goods and ~ ~ HGB (Section 275 HGB income statement) Erhöhung …” „… ; ~ due to exchange rate changes and changes in the lower of cost or market value in foreign currency …” „… Abschreibungen” and is omitted in English!]1. German GAAP: write-down of tangible fixed assets; write-down of …”

Seite 564 – 568 S. 564-568

„… , other changes in the carrying amount of consolidated shares and capital changes at subsidiaries that do …” „… not lead to a change in the ownership interest.I49initial consolidation, date of …” „… designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a …”

Seite 176 – 180 S. 176-180

„… statement.GuV-neutrale Erfassung HGB recognition directly in equity.GuV-Posten P&L item.GuV-Posten mit erfolgswirksamen …” „… Abweichungen P&L item with changes, recognised in the income statement.GuV-Rechnung (siehe weitere …” „… ) reconciliation of carrying amounts in financial statements to tax accounts.Handelsbilanz I (Abk = HB I) local …”

Seite 619 – 623 S. 619-623

„… ) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus der betrieblichen Tätigkeit, Zahlungsströme aus (in …” „… for the time value of an ~ Bilanzierung des Zeitwerts einer Option; change in fair value of the time …” „… forfeited because of the change in the value of the underlying, or the risk to the seller (writer) of an …”

Seite 709 – 713 S. 709-713

„… Handelsbilanz-posten auf Steuerbilanzposten; reconciliation of carrying amounts in financial statements to …” „… , liabilities and items of prepaid expenses and deferred income in the financial statements, as well as special …” „… structure of the IFRS Foundation, as set out in the Trustees’ February announcement.In March 2021 the …”

Seite 291 – 295 S. 291-295

„… ; wahrscheinlichkeitsgewichtete ~ der Kreditverluste probability-weighted estimate of credit losses.Schätzungs|änderung change in …” „… ~ assumption of interest-bearing liabilities; Umwandlung von ~ in Eigenkapital conversion of debt to equity …” „… by the articles of association, reserves provided for in the articles of association.satzungsmäßige …”

Seite 311 – 315 S. 311-315

„… ; ~ der negativen Equity-Werte total amount of negative equity values; ~ der Schulden total liabilities …” „… ; zu ~n aufgestellte Gesamtergebnisrechnung current cost statement of comprehensive income.täglich …” „… activity.Tätigkeit, vollständige Erbringung einer ~ performance of an activity in full.Tätigkeiten, Aufsichtsrats …”

Seite 101 – 105 S. 101-105

„… .) deconsolidation (deconsolidation in the wider sense – change in the method of accounting with partial disposal of …” „… the articles of association; ~ in Gewinnrücklagen appropriation to revenue reserves; appropriation to …” „… transfer to capital of association, club or union; ~ in den Ausgleichsposten für aktivierte eigene Anteile …”

Seite 186 – 190 S. 186-190

„… immateriellen Vermögensgegenstands HGB change in the nature of an intangible asset.immaterielle Vermögenswerte …” „… Finanzinvestition gehaltenen ~ reconciliation of changes in investment property; Verpflichtungen für als …” „… third party on the basis of a contract for work in accordance with sections 631ff. of the …”

Seite 381 – 385 S. 381-385

„… changes in current year.Zugang access; entry; receipt.Zugang, fehlender ~ lack of access; Markt~ market …” „… entry.Zugänge additions.Zugänge, erfolgsneutrale ~ additions recognised directly in equity.Zugänge, andere ~ als …” „… Abschlusses objective of financial statements.Zielsetzungen, Risikomanagement~ risk management …”

Seite 489 – 493 S. 489-493

„… held for sale to be presented separately in the statement of financial position and the results of …” „… discontinued operations to be presented separately in the statement of comprehensive income.D58discontinuing …” „… Konsolidierungskreis; ~ of fixed assets Abgänge des Anlagevermögens; ~ recognised directly in equity erfolgsneutrale …”

Seite 76 – 80 S. 76-80

„… policies; Auswirkungen aus der Änderung der angewandten ~ effect of change in accounting policies; Verstöße …” „… , dass ein negativer Equity-Wert in der Konzernbilanz nicht angesetzt werden darf. Zudem enthält er …” „… , Änderung der anzuwendenden Steuersätze im Vergleich zu der vorherigen ~ change in applicable tax rates to …”

Seite 161 – 165 S. 161-165

„… regulations.Gesetzes|änderung change in the law; ~begründung explanatory memorandum; ~historie history of a law; ~konformität …” „… ) responsibility statementI. Durch das am 20.1.2007 in Kraft getretene Transparenzrichtlinie-Umsetzungsgesetz wurde …” „… bilanziert werden entity’s interest in profit or loss of associates and joint venturers accounted for by …”

Seite 724 – 728 S. 724-728

„… statements of a reporting entity that is theparent alone.U2unconsolidated subsidiary nicht vollkonsolidiertes …” „… conditions of the lease IAS/IFRS Rückversetzung des zugrunde liegenden Vermögenswert in den in der …” „… disaggregated in an IFRS for recognition purposes.U11unit | of production Produktionseinheit; ~ trust Unit …”

Seite 56 – 60 S. 56-60

„… for the period; in der ~ during the period; in der ~ der Änderung in the period of the change …” „… opening balance; ~ des Gewinns bei Wechsel der Gewinnermittlungsart adjustment of profit due to change in …” „… assoziierten Unternehmen, für die notierte Marktpreise veröffentlicht werden fair value of investments in …”

Seite 66 – 70 S. 66-70

„… Leistungen zur Verfügung stehenden Nettovermögens statement of changes in net assets available for …” „… amounts of assets, liabilities, equity interests or items of consideration for which initial accounting is …” „… included in fair value of plan assets.betragsmäßige Auswirkung einer Änderung quantitative effect of a …”

Seite 539 – 543 S. 539-543

„… statements in accordance with ~ ~ Abschluss nach handelsrechtlichen Vorschriften; requirements of …” „… handelsrechtliche Rechnungslegung.German GAAP accounting for the presentation of changes in reserves …” „… Statements and of the Management Report in accordance with IDW AuS 400 (new; 01–2018)) vermittelt unter …”

Seite 286 – 290 S. 286-290

„… erfassten Veränderungen des Konzerneigenkapitals balance of changes in group equity recognised directly in …” „… entsteht automatisch ein Rumpfgeschäftsjahr.R107runden round.Rundungsniveau in einem Abschluss level of …” „… rounding used in financial statements.SSachanlagen (STANDARD: IAS 16) Property, plant and equipmentIAS 16 …”

Seite 11 – 15 S. 11-15

„… write-downs of securities / equity investments in corporations; ~ auf den Geschäfts- oder Firmenwert …” „… IAS/IFRS hedge of the exposure to changes in fair value of a recognised asset or liability; ~ des …” „… write-downs of current assets; ~ auf Vermögens-gegenstände des Umlaufvermögens, soweit diese die in der …”

Seite 91 – 95 S. 91-95

„… change in equity; im ~ dargestellt presented within equity; Kapitalrücklage durch Zuzahlungen in das …” „… of equity; Umwandlung von Schulden in ~ conversion of debt to equity; Unternehmen, deren Kapital kein …” „… ~ darstellt entities that do not have equity; Veränderung des ~s change in equity; Verhältnis von Fremd- zu …”

Seite 26 – 30 S. 26-30

„… nach der Equity-Methode bilanziert werden entity’s interest in profit or loss of associates and joint …” „… Personenversicherungsbestandes.A100Ansatz, Equity-Wert~ DRS/GAS 18 equity method of accounting; DRS/GAS 18 (i.S.v.: der mit der …” „… statements to conform to differing uniform group accounting policies; Erläuterung der ~ explanation of …”

Seite 346 – 350 S. 346-350

„… gemeinschaftlichen Plans mehrerer Arbeitgeber deficit of multi-employer plan.Vermögensveränderungen changes in net …” „… assets in respect of the loss carryforward; Gewinnvortrag/~ HGB (§ 266 HGB-Bilanz) retained profits …” „… statements of a foreign operation; Gewinne und ~ aus der Währungsum-rechnung IFRS 9 foreign exchange gains …”

Seite 216 – 220 S. 216-220

„… credit facility; untertägige ~ intraday credit facility.Kreditlinien, Änderung von ~ change in credit …” „… in ordinary course of business.Kriterium criterion.Kriterium | der Dauerhaftigkeit DRS/GAS 19 …” „… ; ~ Anpassungsbeträge cumulative restatement amounts; ~ Auswirkung der Änderung cumulative effect of the change …”

Seite 141 – 145 S. 141-145

„… Unterschiedsbeträge gains/losses from adjustment of differences.Fortschreibung | des Equity-Wertansatzes adjustment of …” „… the equity-method carrying amount; ~ des Unterschiedsbetrags adjustment of the …” „… wurden write-downs of receivables recognised in the course of the revaluation; Factoring von ~ factoring …”

Seite 131 – 135 S. 131-135

„… von ~n im Konzernabschluss correction of errors in consolidated financial statements; Beschreibung der …” „… Konzerneigenkapital gedeckter ~ deficit not covered by group equity.Fehlbetrag | des Plans deficit in plan; ~ in einem …” „… , Erlöse aus Verkäufen von ~ income/revenue from sale of financial assets; nach der Equity-Methode …”

Seite 361 – 365 S. 361-365

„… change in inventories.Vorrecht auf Rückkauf right of first refusal to repurchase.Vorrichtungen …” „… IAS 1 complete set of financial statementsEin vollständiger Abschluss besteht aus: (a) einer Bilanz …” „… Tätigkeit performance of an activity in full; ~ Erfüllung einer Bedingung condition that has been satisfied …”

Seite 136 – 140 S. 136-140

„… ; konsolidierungskreis-bedingte Änderungen des ~ effect on cash funds of changes in the basis of consolidation; wechselkurs- und …” „… ; zahlungswirksame Veränderungen des ~ net change in cash funds; Zusammensetzung des ~ composition of cash …” „… instrument price; Rang eines ~s seniority of a financial instrument; Risikogehalt eines ~s risk inherent in a …”

Seite 1 – 5 S. 1-5

„… in the consolidated financial statements of the parent entity; ~ von Zahlungsströmen reporting of …” „… , removal.Abberufung | von Mitgliedern des Managements in Schlüsselpositionen IAS/IFRS dismissal of members of key …” „… changes in net assets; ~ von Anteilen an assoziierten Unternehmen accounting for investments in associates …”

Seite 221 – 225 S. 221-225

„… )) Deferred Taxes in Consolidated Financial Statements.latente Steuern deferred taxes.latente Steuern …” „… ; Aufwand aus der Veränderung latenter Steuern loss from change in deferred taxes; bilanzierte …” „… directly in equity; Erläuterung zu latenten Steuern recognised deferred taxes, disclosures; Passivüberhang …”

Seite 126 – 130 S. 126-130

„… ; rechtlicher ~ legal acquirer.Erwerber, Eigenkapitalanteile des ~s equity interests of acquirer.Erwerber:in …” „… Ausgabe von Anteilen acquisition of entity by means of equity issue; ~ immaterieller Vermögenswerte …” „… measurement basis for non-controlling interest in acquiree recognised at acquisition date; zum ~ as of …”

Quellenangaben Englisch-Deutsch S. 787-810

„… , Changes in Accounting Estimates and Errors. In: IFRS for Small and Medium-Sized Enterprises. Gabler …” „… 8 — Accounting Policies, Changes in Accounting Estimates and Errors. In: IFRS for Small and …” „… ., Hübscher M.C., Schmidtke R., Schmitt M. (eds) Intangibles in the World of Transfer Pricing. Springer …”

Seite 376 – 380 S. 376-380

„… Veränderungen des Finanzmittelfonds net change in cash funds.Zahlungszeitpunkt IAS 7 date of the cash flow …” „… Geschäftsvorfalls substance of the transaction; dem wirtschaftlichen Gehalt nach in substance; tatsächlicher …” „… ~ (Abk = AICPA) American Institute of Certified Public Accountants (AICPA).Wirtschaftsprüfer:in (Abk = WP …”

doi.org/10.15358/9783800663064

Annette Bosewitz, René Bosewitz - Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

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Annette Bosewitz, René Bosewitz

Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

2018

Results in this title

1 Wörterbuch Deutsch-Englisch S. 15-100

„… Konzerneigenkapitalspiegel consolidated statement of changes in equity Konzernergebnis group net profit or loss …” „… investment risk Anlagespiegel assets analysis; statement of changes in assets Anlagevermittlung …” „… effects of changes in foreign exchange rates Auszahlung payment Auszahlungen an Lieferanten payments …”

2 Wörterbuch Englisch-Deutsch S. 101-182

„… consolidated retained earnings Konzerngewinn consolidated statement of changes in equity …” „… in value Wertveränderung change in work-in-process Bestandsveränderungen change of ownership …” „… Wirksamkeit; Effektivität; Wirkungsgrad effects of changes in foreign exchange rates Auswirkungen von …”

3 Kommentierungen und Erläuterungen S. 183-214

„… 187 Betriebsergebnisrechnung statement of operations (auch kurzfristige Ergebnisrechnung …” „… Steuerungsprozess). Bilanzanalyse analysis of financial statements (auch Bilanzkritik, Bilanzprüfung …” „… Umsatzerlöse Revenues Bestandsveränderungen Change in work-in-process Aktivierte Eigenleistungen …”

doi.org/10.34157/9783648120323

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