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Glossary entry

German term or phrase:

Wertaufholung

English translation:

reversal of impairment losses

Added to glossary by Gisela Greenlee
Dec 9, 2004 05:56
19 yrs ago
13 viewers *
German term

Wertaufholung

German to English Bus/Financial Accounting From a curriculum
Another term from my curriculum translation, it is listed under the topic of accounting, together with Abschreibungen and Bewertungsvereinfachungen. I was unable to find a translation for Wertaufholung, so any help is greatly appreciated. Gisela
Proposed translations (English)
5 reversal of impairment loss(es)
4 write-up

Proposed translations

2 hrs
Selected

reversal of impairment loss(es)

See e.g. IAS 36, where it is a significant term.

The term "write-up" is now considered obsolete, and even in HGB accounting, "reversal of impairment loss(es)" is now the preferred term (will also be used e.g. in the 4th edition of Brooks/Mertin to be published in 2005, as well as the XBRL taxonomy).

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Note added at 5 hrs 4 mins (2004-12-09 11:00:23 GMT)
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or: reversal of write-down(s)
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4 KudoZ points awarded for this answer. Comment: "Thank you, this is the answer I ended up choosing"
3 mins

write-up

hth
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