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1 error
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w/o phonetic transcr.
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2 results for Firmenwerte
Tip:
Search for a phrase:
word1 word2
... or
"word1 word2"
German
English
IFRIC
10
stellt
klar
,
dass
Wertminderungsaufwendungen
in
Bezug
auf
Geschäfts-
oder
Firmenwerte
(
"zur
Veräußerung
verfügbare"
Kapitalbeteiligungen
und
nicht
börsennotierte
Eigenkapitalinstrumente
zu
ihren
Anschaffungs-
oder
Herstellungskosten
),
die
in
einem
Zwischenabschluss
angesetzt
werden
,
in
einem
späteren
Zwischen-
oder
Jahresabschluss
nicht
rückgängig
gemacht
werden
dürfen
. [EU]
IFRIC
10
clarifies
that
impairment
losses
on
goodwill
and
certain
financial
assets
('available
for
sale'
equity
investments
and
unquoted
equity
instruments
measured
at
cost
)
that
are
recognised
in
an
interim
financial
statement
must
not
be
reversed
in
subsequent
interim
or
annual
financial
statements
.
Sachanlagen
,
Vorräte
an
Rohstoffen
und
Waren
,
Geschäfts-
oder
Firmenwerte
,
Patente
,
Warenzeichen
und
ähnliche
Vermögenswerte
werden
somit
ab
ihrem
Anschaffungsdatum
angepasst
. [EU]
For
example
,
property
,
plant
and
equipment
,
inventories
of
raw
materials
and
merchandise
,
goodwill
,
patents
,
trademarks
and
similar
assets
are
restated
from
the
dates
of
their
purchase
.
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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