Glossary entry

German term or phrase:

Eigenkapitalveränderungsrechnung

English translation:

statement of changes in equity (IFRS) / statement of changes in shareholders' equity

Added to glossary by Steffen Walter
Aug 17, 2007 12:11
16 yrs ago
3 viewers *
German term

Eigenkapitalveränderungsrechnung

German to English Bus/Financial Accounting
Eigenkapitalveränderungsrechnung
Change log

Aug 17, 2007 12:12: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"

Aug 17, 2007 12:35: Steffen Walter Created KOG entry

Aug 17, 2007 12:51: Steffen Walter changed "Edited KOG entry" from "<a href="/profile/34047">Steffen Walter's</a> old entry - "Eigenkapitalveränderungsrechnung "" to ""statement of changes in (shareholders') equity""

Discussion

Steffen Walter Aug 17, 2007:
Please don't be so quick in closing your questions. Other colleagues (in other time zones) may also wish to contribute.
Steffen Walter Aug 17, 2007:
Please provide context. Which accounting standards are applied in this case?

Proposed translations

+3
4 mins
Selected

statement of changes in equity

That being suggested, we need more context, such as information about the accounting standards used here.
Peer comment(s):

agree Susan Zimmer : beat me to it...
13 mins
agree Alison Schwitzgebel : or even statement of changes in shareholders' equity
15 mins
Yes, fair enough :-) (Nice weekend! How far have you got with your house?)
agree RobinB : But *not* "shareholders' equity" if it's IFRSs!!
27 mins
True as well, I'll amend the glossary entry accordingly.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Good Danke"
-2
6 mins

equity adjustment account

Some context would be useful, though. I suppose that it's part of a balance sheet???
Peer comment(s):

disagree Steffen Walter : An Eigenkapitalveränderungsrechnung is not part of a balance sheet proper but a separate document forming part of the standard set of financial statements (balance sheet, P+L, statement of changes in equity, cash flow statement, and notes).
5 mins
disagree Alison Schwitzgebel : ditto steffen
13 mins
Something went wrong...
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