Glossary entry (derived from question below)
German term or phrase:
Darstellung eines Bildes
English translation:
a fair and true presentation of ....
Added to glossary by
Joanne Parker
May 10, 2007 20:34
17 yrs ago
7 viewers *
German term
Creative translations & subtitles
Native in: English 
Works in: German to English, French to English
Darstellung eines Bildes
German to English
Bus/Financial
Accounting
Konzernabschluss
I've got a little bit confused between Darstellung and Bild in this looooong sentence:
"auf dieser Basis haben wir die Pruefung des konsolidierten Zwischenabschlusses mit der Zielsetzung angelegt, solche Unrichtigkeiten und Verstoesse gegen die gesetzlichen Vorschriften zur Rechnungslegung zu erkennen, die sich auf die Darstellung eines den tatsaechlichen Verhaeltnissen entsprechenden Bildes der Vermoegens-, Finanz- und Ertragslage im Sinne dieser Rechnungslegungsvorschriften wesentlich auswirken.
Phew!
"auf dieser Basis haben wir die Pruefung des konsolidierten Zwischenabschlusses mit der Zielsetzung angelegt, solche Unrichtigkeiten und Verstoesse gegen die gesetzlichen Vorschriften zur Rechnungslegung zu erkennen, die sich auf die Darstellung eines den tatsaechlichen Verhaeltnissen entsprechenden Bildes der Vermoegens-, Finanz- und Ertragslage im Sinne dieser Rechnungslegungsvorschriften wesentlich auswirken.
Phew!
Proposed translations
(English)
| 5 +3 | a fair and true presentation of .... |
Ted Wozniak
|
| 3 | zusätzliche Information (NFP) |
Bernhard Sulzer
|
Proposed translations
+3
11 mins
Ted Wozniak
United States
United States
Native in English
Specializes in field
United States
Bridging the Language GAAP-
Native in: English (Variant: US)
Works in: German to English
Related KudoZ points
:
762
Selected
a fair and true presentation of ....
the whole mess from : die sich auf die Darstellung" to the end simply refers to the auditor's duty to determine if the financials present a "fair and true view of the company's net assets, financial position, and results of operations".
See the English translation of IDW AuS 400 paragraph 46
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Note added at 15 mins (2007-05-10 20:49:28 GMT)
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Here's the pertinent section of the scope paragraph as in AuS 400
Those standards require that we plan and perform the audit such that misstatements materially affecting the presentation of the net assets, financial position, and results of operations in the annual financial statements in accordance with [German] principles of proper accounting and in the management report are detected with reasonable assurance.
(note bene: could be other auditing standards!)
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Note added at 39 mins (2007-05-10 21:13:21 GMT)
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the "den tatsächlichen Verhältnissen entsprechenden Bildes" is the German phrase corresponding to the "fair and true view" so you wind up with "the presentation of a fair and true view of ..."
And you should really use umlauts when citing the German so folks can cut and paste into Google.
See the English translation of IDW AuS 400 paragraph 46
--------------------------------------------------
Note added at 15 mins (2007-05-10 20:49:28 GMT)
--------------------------------------------------
Here's the pertinent section of the scope paragraph as in AuS 400
Those standards require that we plan and perform the audit such that misstatements materially affecting the presentation of the net assets, financial position, and results of operations in the annual financial statements in accordance with [German] principles of proper accounting and in the management report are detected with reasonable assurance.
(note bene: could be other auditing standards!)
--------------------------------------------------
Note added at 39 mins (2007-05-10 21:13:21 GMT)
--------------------------------------------------
the "den tatsächlichen Verhältnissen entsprechenden Bildes" is the German phrase corresponding to the "fair and true view" so you wind up with "the presentation of a fair and true view of ..."
And you should really use umlauts when citing the German so folks can cut and paste into Google.
Peer comment(s):
| agree |
Bernhard Sulzer
: true and fair - see my add. info
2 hrs
|
| agree |
Steffen Walter
: Or even "a true and fair view" (sounds more familiar to me in this sequence).
12 hrs
|
| agree |
gezza
: btw I have a British laptop and use num lock, then alt0228, alt0246 and alt0252 for my umlauts.
15 hrs
|
4 KudoZ points awarded for this answer.
Comment: "Thank you."
3 hrs
Bernhard Sulzer
United States
United States
Native in German
United States
High quality at a reasonable price
Native in: German
Works in: English to German, German to English, German, and 1 more.
Related KudoZ points
:
24
zusätzliche Information (NFP)
Übersetzungsvorschlag (für interne Rechnungsprüfung)
Based on this we have designed the review of the consolidated interim financial statements with the aim to detect such misstatements and violations of the legal provisions for accounting that influence the presentation of a true and fair view of the assets, financial position and earnings situation in a major way.
http://www.salzgitter-ag.de/gb/2004/de/chap3/sect7/subsect1
english/deutsch
Anhang zum Konzernabschluss der Salzgitter AG
Grundlagen der Rechnungslegung
Der Konzernabschluss der Salzgitter AG wurde nach den am Bilanzstichtag verpflichtend anzuwendenden Rechnungslegungsvorschriften des International Accounting Standards Board (IASB) auf der Grundlage des Prinzips historischer Anschaffungskosten erstellt. Die Anforderungen der angewandten Standards und Interpretationen (SIC/IFRIC) wurden ausnahmslos erfüllt und führen zur Vermittlung eines den tatsächlichen Verhältnissen entsprechenden Bildes der Vermögens-, Finanz- und Ertragslage des Salzgitter-Konzerns.
Notes to the Consolidated Financial Statements of Salzgitter AG
Accounting Principles
The consolidated financial statements of Salzgitter AG were prepared in accordance with the accounting principles of the International Accounting Standards Board (IASB) applicable on the reporting date and are based on the principle of historical acquisition cost. The requirements of the applied standards and interpretations (SIC/IFRIC) were satisfied without exception and convey a true and fair view of the assets, financial position and earnings situation of the Salzgitter Group.
http://annualreport.deutsche-bank.com/2006/q3/supplementaryi...
english/deutsch
We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with ...
Based on this we have designed the review of the consolidated interim financial statements with the aim to detect such misstatements and violations of the legal provisions for accounting that influence the presentation of a true and fair view of the assets, financial position and earnings situation in a major way.
http://www.salzgitter-ag.de/gb/2004/de/chap3/sect7/subsect1
english/deutsch
Anhang zum Konzernabschluss der Salzgitter AG
Grundlagen der Rechnungslegung
Der Konzernabschluss der Salzgitter AG wurde nach den am Bilanzstichtag verpflichtend anzuwendenden Rechnungslegungsvorschriften des International Accounting Standards Board (IASB) auf der Grundlage des Prinzips historischer Anschaffungskosten erstellt. Die Anforderungen der angewandten Standards und Interpretationen (SIC/IFRIC) wurden ausnahmslos erfüllt und führen zur Vermittlung eines den tatsächlichen Verhältnissen entsprechenden Bildes der Vermögens-, Finanz- und Ertragslage des Salzgitter-Konzerns.
Notes to the Consolidated Financial Statements of Salzgitter AG
Accounting Principles
The consolidated financial statements of Salzgitter AG were prepared in accordance with the accounting principles of the International Accounting Standards Board (IASB) applicable on the reporting date and are based on the principle of historical acquisition cost. The requirements of the applied standards and interpretations (SIC/IFRIC) were satisfied without exception and convey a true and fair view of the assets, financial position and earnings situation of the Salzgitter Group.
http://annualreport.deutsche-bank.com/2006/q3/supplementaryi...
english/deutsch
We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with ...
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