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Abgrenzung des Konsolidierungskreises

English translation: definition of the companies to be included in consolidation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abgrenzung des Konsolidierungskreises
English translation:definition of the companies to be included in consolidation
Entered by: Kieran McCann

14:17 Dec 11, 2004
German to English translations [PRO]
Bus/Financial - Accounting / audit certificate
German term or phrase: Abgrenzung des Konsolidierungskreises
Von einem Bestätigungsvermerk eines Prüfungsberichts.

Die Prüfung umfasst die Beurteilung der Jahresabschlüsse....*der Abgrenzung des Konsolidierungskreises*, der angewandten Bilanzierungsgrundsätze..... bla bla bla

What's the correct auditing terminology???
Melanie Nassar
United States
Local time: 17:40
determination of the companies to be included in consolidation
Explanation:
not a huge difference from the previous suggestion, but 'delimitation' sounds more like a definition rather than the terminology used in practice:
'The audit includes assessing the annual financial statements of the companies included in consolidation, the determination of the companies to be included in consolidation, the accounting and consolidation principles used...'
http://report2003.viterra.com/viterra2003eng/finstatements/a...
Selected response from:

Kieran McCann
United Kingdom
Local time: 15:40
Grading comment
Thanks, and to RobinB for the input. I was irritated by the similarity to Abgrenzungsposten and this is simply not my favorite type of text.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1delimitation of consolidated entities
EMatt
4 +1determination of the companies to be included in consolidation
Kieran McCann


  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
delimitation of consolidated entities


Explanation:
See Woywode, Accounting and Tax Dictionary.

EMatt
Local time: 10:40
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Ana Krämer
26 mins
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
determination of the companies to be included in consolidation


Explanation:
not a huge difference from the previous suggestion, but 'delimitation' sounds more like a definition rather than the terminology used in practice:
'The audit includes assessing the annual financial statements of the companies included in consolidation, the determination of the companies to be included in consolidation, the accounting and consolidation principles used...'
http://report2003.viterra.com/viterra2003eng/finstatements/a...

Kieran McCann
United Kingdom
Local time: 15:40
Specializes in field
Native speaker of: English
PRO pts in category: 125
Grading comment
Thanks, and to RobinB for the input. I was irritated by the similarity to Abgrenzungsposten and this is simply not my favorite type of text.

Peer comments on this answer (and responses from the answerer)
agree  RobinB: Actually I'd prefer "definition". Or simply "definition of the consolidated group".
19 mins
  -> Thanks Robin
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