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03:35 Sep 7, 2007 |
German to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||
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| Selected response from: RobinB United States Local time: 21:24 | ||||
Grading comment
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Summary of answers provided | ||||
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5 | recognition and measurement option |
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3 +1 | Financial Instruments: Recognition and Measurement |
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Discussion entries: 1 | |
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Ansatz- und Bewertung Wahlrecht Financial Instruments: Recognition and Measurement Explanation: It appears to be "Ansatz und Bewertung - Wahlrecht". It's translated into English as "Financial Instruments: Recognition and Measurement", though Bewertung is more commonly translated, it appears, as 'valuation'. Übernahme von IAS 39 „Wahlrecht der Bewertung zum beizulegenden Zeitwert“ Am 16. Juni 2005 veröffentlichte der IASB eine geänderte Fassung von IAS 39: „Finanzinstrumente: Ansatz und Bewertung - Wahlrecht der Bewertung zum beizulegenden Zeitwert“ mit einem eingeschränkten Wahlrecht, dessen Anwendung bestimmten Grundsätzen unterliegt und mit ausführlichen Anforderungen zu den Angaben einher geht. Der geänderte Standard wird sowohl vom Finanzdienstleistungsgewerbe als auch von der Europäischen Zentralbank und dem Baseler Ausschuss der Bankaufsichtsbehörden befürwortet. Der verbesserte Standard wurde von den Mitgliedstaaten am 8. Juli 2005 (s. IP/05/884 and MEMO/05/246) im Regelungsausschuss für Rechnungslegung einstimmig übernommen und auch vom Europäischen Parlament unterstützt. Die Kommission hat den geänderten Standard heute gebilligt, der nach seiner Veröffentlichung im Amtsblatt der Europäischen Union unmittelbar in Kraft tritt. "What exactly did the Commission decide when adopting IAS 39? At the meeting of 1 October 2004, a qualified majority of Member States in the Accounting Regulatory Committee (ARC), were of the opinion that the European Commission should adopt IAS 39 with two “carve outs”. The European Parliament also supported this solution. On 19 November, the Commission adopted a Commission Regulation endorsing IAS 39 Financial Instruments: Recognition and Measurement, with the exception of certain provisions on the use of the full fair value option and on hedge accounting. The Commission did not replace any of the provisions contained in the standard and neither did it add anything. It simply removed, or carved out, certain provisions. " -------------------------------------------------- Note added at 1 hr (2007-09-07 05:27:48 GMT) -------------------------------------------------- Julia: Of course you're right. Could these be the same thing, differently expressed? South99 must have more context... Reference: http://europa.eu/rapid/pressReleasesAction.do?reference=IP/0... Reference: http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO... |
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4 hrs confidence:
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