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Terms
for subject
Accounting
containing
at
|
all forms
|
exact matches only
English
German
asset carried in the balance-sheet
at
its original value
weiterhin in der Bilanz zum Anschaffungswert ausweisen
employee labour input
at
constant compensation
Arbeitseinsatz der Arbeitnehmer zu konstanten Lohnsätzen
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued
at
a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
Niederstwertprinzip
sales value
at
split-off method
Entkoppelungspunkt
sales value
at
split-off method
Aufschlüsselungsmethode nach dem Marktwert im Gabelungspunkt
securities issued
at
a discount/premium
mit einem Disagio/Agio begebene Wertpapiere
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