Glossary entry (derived from question below)
Apr 22, 2002 14:39
22 yrs ago
8 viewers *
German term
United States
Medical and Legal Translation Services
Native in: English 
Works in: German to English, English
Abgang
German to English
Bus/Financial
Accounting
Maßgeblich für die Bilanzierung von Pensionsgeschäften sind die Abgangskriterien des IAS 39. Gemäß IAS 39.35 ist der bilanzielle Abgang eines übertragenen finanziellen Vermö-genswerts davon abhängig, ob der Pensionsgeber die Verfügungsmacht (control) über die vertraglichen Rechte des Vermögenswerts verloren hat...
Proposed translations
(English)
| 5 +1 | derecognition |
Ralf Lemster
|
| 4 +1 | issue/suybject criteria |
RNolder (X)
|
| 4 | quantity withdrawn |
Dr. Fred Thomson
|
| 4 | disposal |
Georg Finsterwald
|
Change log
Jul 30, 2016 15:57: Steffen Walter changed "Field (write-in)" from "accounting" to "(none)"
Proposed translations
+1
30 mins
Ralf Lemster
Germany
Germany
Native in German
Germany
The language of financial markets
Native in: German
Works in: English to German, German, German to English, and 1 more.
Related KudoZ points
:
183
Selected
derecognition
IAS 39 (1998) reads as follows:
"Derecognition of a Financial Asset
35. An enterprise should derecognise a financial asset or a portion of a financial asset when, and only when, the enterprise loses control of the contractual rights to benefits specified in the contract, the rights expire, or the enterprise surrenders those rights."
"Derecognition of a Financial Asset
35. An enterprise should derecognise a financial asset or a portion of a financial asset when, and only when, the enterprise loses control of the contractual rights to benefits specified in the contract, the rights expire, or the enterprise surrenders those rights."
4 KudoZ points awarded for this answer.
Comment: "at first I thought issuance (issue) would do, but since this has to do with IAS, I have to stick to Ron's answer. Thanks everybody for your ideas, they were a big help!"
+1
2 mins
issue/suybject criteria
Systran
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Note added at 2002-04-22 14:51:03 (GMT)
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should be spelled \"subject\" - sorry.
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Note added at 2002-04-22 14:51:03 (GMT)
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should be spelled \"subject\" - sorry.
21 mins
Dr. Fred Thomson
United States
United States
Native in English
United States
A lawyer, technician, nuclear power optr
Native in: English
Works in: German to English
Related KudoZ points
:
37
quantity withdrawn
Hamblock/Wessels
25 mins
Georg Finsterwald
Germany
Germany
Native in German
Germany
Reliable, long professional experience
Native in: German
Works in: English to German
Related KudoZ points
:
4
disposal
of ..... asset
Peer comment(s):
| neutral |
Ralf Lemster
: "Disposal" is indeed used in older standards, but IAS39 uses "derecognition".
5 mins
|
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