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5 results for statements'
Tip:
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.
German
English
Ab
dem
1.
Juni
2015
wird
in
Absatz
9
das
Wort
"R-Sätze"
durch
"Gefahrenhinweise"
ersetzt
. [EU]
From
1
June
2015
,
in
paragraph
9,
the
words
'risk
phrases'
shall
be
replaced
by
'hazard
statements'
.
Den
Untersuchungsergebnissen
zufolge
verstieß
dies
gegen
die
IAS-Normen
,
denn
laut
dem
"Rahmenkonzept
für
die
Aufstellung
und
Darstellung
von
Abschlüssen"
besteht
die
Zielsetzung
von
Abschlüssen
darin
,
Informationen
über
die
Vermögens-
,
Finanz-
und
Ertragslage
sowie
Veränderungen
in
der
Vermögens-
und
Finanzlage
eines
Unternehmens
zu
geben
,
die
für
einen
weiten
Adressatenkreis
bei
dessen
wirtschaftlichen
Entscheidungen
nützlich
sind
. [EU]
This
was
found
to
be
in
contradiction
to
the
IAS
norms
which
state
in
their
'Framework
for
the
preparation
and
presentation
of
financial
statements'
that
'the
objective
of
financial
statements
is
to
provide
information
about
the
financial
position
,
performance
and
changes
in
financial
position
of
an
entity
that
is
useful
to
a
wide
range
of
users
in
making
economic
decisions'
.
Ein
Unternehmen
hat
diese
Änderungen
anzuwenden
,
wenn
es
IFRS
10
und
IFRS
11
anwendet
.
IFRIC
17
Sachdividenden
an
Eigentümer
[EU]
D30
In
the
'references'
,
an
entity
for
'IFRS
10
Consolidated
Financial
Statements'
is
added
.
Im
letzten
Satz
von
Paragraph
11
wird
"im
Abschluss"
in
"in
der
Bilanz"
geändert
. [EU]
In
the
last
sentence
of
paragraph
11
,
'on
the
face
of
the
financial
statements'
is
amended
to
'in
the
statement
of
financial
position'
.
In
Paragraph
13
wird
"Darstellung
des
Abschlusses"
gestrichen
. [EU]
In
paragraph
13
,
'Presentation
of
Financial
Statements'
is
deleted
.
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.
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