Leerkosten : Dictionary / Wörterbuch (BEOLINGUS, TU Chemnitz)

1 result for Leerkosten

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	German	English
	Nach der Unterrichtung über die endgültigen Feststellungen machten die beiden ausführenden Hersteller geltend, die Leerkosten hätten nicht in ihre Gesamtherstellkosten der betroffenen Ware im UZÜ einbezogen werden dürfen, da dies gegen Artikel 2 Absatz 5 der Grundverordnung verstoße und im Widerspruch zu den internationalen Rechungslegungsgrundsätzen (IAS) und insbesondere IAS 2 stehe. [EU]	After disclosure of the final conclusions, the two exporting producers argued that idle costs should not have been included in their total manufacturing costs of the product concerned during the RIP, claiming that this was in breach of Article 2(5) of the basic Regulation and in contradiction with the accounting principles set out under the International Accounting Standards (IAS) and IAS 2 in particular.
The example sentences [G] were kindly provided by the Goethe Institute. Sentences marked by [EU] derived from DGT Multilingual Translation Memory. The European Commission retains ownership of the copyright in the original data.