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  3. Accounting

Aufstellung der erfassten Erträge und Aufwendungen

English translation: statement of recognised income and expense

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Aufstellung der erfassten Erträge und Aufwendungen
English translation:statement of recognised income and expense
Entered by: Rod Darby (X)

10:47 Feb 14, 2008
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Aufstellung der erfassten Erträge und Aufwendungen
Der Konzernabschluss der XXXXXX AG, Mainz, für das zum TT. MMMMMM JJJJ endende Geschäftsjahr besteht aus der Konzernbilanz, der Konzern-Gewinn- und Verlustrechnung, der Aufstellung der erfassten Erträge und Aufwendungen, der Konzern-Kapitalflussrechnung sowie dem Konzernanhang.
New animal: last year it was called "Darstellung des Gesamteinkommens" (do they invent these things, or does someone else use them too?)
TIA
Rod
Rod Darby (X)
Ghana
Local time: 21:25
statement of recognised income and expense
Explanation:
commonly referred to as the SORIE.

See IAS 1, it's all there, for example IAS 1.96:

"96 An entity shall present a statement of changes in equity showing on the face of the statement:
(a) profit or loss for the period;
(b) each item of income and expense for the period that, as required by other Standards or by Interpretations, is recognised directly in equity, and the total of these items;
(c) total income and expense for the period (calculated as the sum of (a) and (b)), showing separately the total amounts attributable to equity holders of the parent and to minority interest; and
(d) for each component of equity, the effects of changes in accounting policies and corrections of errors recognised in accordance with IAS 8.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense."

And IAS 1 IG.5:

XYZ Group – Statement of recognised income and expense for the year ended 31 December 20X2
(in thousands of currency units)
20X2 20X1
Gain/(loss) on revaluation of properties (X) X
Available-for-sale investments:
Valuation gains/(losses) taken to equity (X) (X)
Transferred to profit or loss on sale X (X)
Cash flow hedges:
Gains/(losses) taken to equity X X
Transferred to profit or loss for the period (X) X
Transferred to the initial carrying amount of hedged items (X) (X)
Exchange differences on translation of foreign operations (X) (X)
Actuarial gains (losses) on defined benefit plans X (X)
Tax on items taken directly to or transferred from equity X (X)
Net income recognised directly in equity (X) X
Profit for the period X X
Total recognised income and expense for the period X



--------------------------------------------------
Note added at 2 hrs (2008-02-14 13:15:15 GMT)
--------------------------------------------------

Re what it was called last year: this looks like yet another German variation on "statement of comprehensive income", which is currently still a US GAAP-only term (that will change in IFRSs starting next year). It's the US GAAP equivalent of the SORIE. The *correct* German term is actually Gesamtergebnisrechnung.
Selected response from:

RobinB
United States
Local time: 16:25
Grading comment
Super, Robin - I'd overlooked the last line of IAS 1.96 (and my copy of IAS 1 doesn't have any IGs) - many thanks indeed.
P.S. to Steffen: it's good to know you are keeping an eye on things!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1statement of recognised income and expense
RobinB
4revenue and expenditure statement
Kinga Elsewesi-Korcsmaros
3revenue and expense statement
Elisabeth Moser


Discussion entries: 3





  

Answers


17 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
revenue and expense statement


Explanation:
just a few of those awful examples -- hate financial stuff[

PDF]
Statement of Revenue Expense .xls
File Format: PDF/Adobe Acrobat - View as HTML
STATEMENT OF REVENUE AND EXPENSE. UNIVERSITY OF ALBERTA. AND CHANGES IN UNRESTRICTED NET ASSETS DEFICIENCY. FOR THE YEAR ENDED MARCH 31, 2002 ...
www.uofaweb.ualberta.ca/vpfinancefs/pdf/StatementB0102.pdf - Similar pages - Note this
Form 1023: Tax Periods for Which Statement of Revenue and Expenses ...
What are the current tax year and three prior tax years or two succeeding tax years for purposes of completing the Statement of Revenues and Expenses in ...
www.irs.gov/charities/article/0,,id=140109,00.html - 18k - Cached - Similar pages - Note this
[PDF]
APPENDIX D: Statement of Revenue and Expenses Revenue
File Format: PDF/Adobe Acrobat - View as HTML
Statement of Revenue and Expenses. Revenue. State Sources. Local Sources. Federal Sources. Federal Sources: Through the State of Massachusetts ...
www.doe.mass.edu/charter/reports/2000/ma_auditor/appxd.pdf - Similar pages - Note this
[DOC]
STATEMENT OF REVENUE AND EXPENSES – OTHER

Elisabeth Moser
United States
Local time: 17:25
Native speaker of: Native in GermanGerman
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
neutral  stanley lawson: schedule of income and expenses
10 mins
  -> well you can also call it schedule and instead of revenue/sales revenue With income I be a little more careful
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
statement of recognised income and expense


Explanation:
commonly referred to as the SORIE.

See IAS 1, it's all there, for example IAS 1.96:

"96 An entity shall present a statement of changes in equity showing on the face of the statement:
(a) profit or loss for the period;
(b) each item of income and expense for the period that, as required by other Standards or by Interpretations, is recognised directly in equity, and the total of these items;
(c) total income and expense for the period (calculated as the sum of (a) and (b)), showing separately the total amounts attributable to equity holders of the parent and to minority interest; and
(d) for each component of equity, the effects of changes in accounting policies and corrections of errors recognised in accordance with IAS 8.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense."

And IAS 1 IG.5:

XYZ Group – Statement of recognised income and expense for the year ended 31 December 20X2
(in thousands of currency units)
20X2 20X1
Gain/(loss) on revaluation of properties (X) X
Available-for-sale investments:
Valuation gains/(losses) taken to equity (X) (X)
Transferred to profit or loss on sale X (X)
Cash flow hedges:
Gains/(losses) taken to equity X X
Transferred to profit or loss for the period (X) X
Transferred to the initial carrying amount of hedged items (X) (X)
Exchange differences on translation of foreign operations (X) (X)
Actuarial gains (losses) on defined benefit plans X (X)
Tax on items taken directly to or transferred from equity X (X)
Net income recognised directly in equity (X) X
Profit for the period X X
Total recognised income and expense for the period X



--------------------------------------------------
Note added at 2 hrs (2008-02-14 13:15:15 GMT)
--------------------------------------------------

Re what it was called last year: this looks like yet another German variation on "statement of comprehensive income", which is currently still a US GAAP-only term (that will change in IFRSs starting next year). It's the US GAAP equivalent of the SORIE. The *correct* German term is actually Gesamtergebnisrechnung.

RobinB
United States
Local time: 16:25
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 993
Grading comment
Super, Robin - I'd overlooked the last line of IAS 1.96 (and my copy of IAS 1 doesn't have any IGs) - many thanks indeed.
P.S. to Steffen: it's good to know you are keeping an eye on things!

Peer comments on this answer (and responses from the answerer)
agree  Emma Duffy
927 days
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
revenue and expenditure statement


Explanation:
this sounds to me the best solution...

Kinga Elsewesi-Korcsmaros
Local time: 23:25
Specializes in field
Native speaker of: Hungarian
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