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umschriebenes Staubgranulom
Unterschiedsbetrag

Glossary entry

German term or phrase:

abstellen auf

English translation:

to use sth. as a basis / sth. is to be governed by sth. [to be based on sth.]

Added to glossary by Alison Schwitzgebel
Sep 29, 2006 05:47
17 yrs ago
17 viewers *
German term

abstellen auf

German to English Bus/Financial Accounting
1.1. Grundsatz der wirtschaftlichen Zugehörigkeit
Eine Gesellschaft hat alle Vermögensgegenstände und Schulden, die ihr wirtschaftlich zuzurechnen sind, zu bilanzieren. Es wird nicht auf das rechtliche, sondern auf das wirtschaftliche Eigentum abgestellt.
Proposed translations (English)
3 +3 to use sth. as a basis / sth. is to be governed by sth. [to be based on sth.]
3 to allocate, assign

Proposed translations

+3
2 hrs
German term (edited): auf etwas abstellen / es wird auf etwas abgestellt
Selected

to use sth. as a basis / sth. is to be governed by sth. [to be based on sth.]

Recognition (of these balance sheet items) shall be [is to be] based on [governed by] beneficial rather than legal ownership.

wirtschaftliches Eigentum = beneficial ownership (as opposed to rechtliches Eigentum = legal ownership)
See http://www.proz.com/kudoz/1353181
Peer comment(s):
agree RobinB : simply "is based on"?
16 mins
True - advocating the plain English campaign ;-?
agree Alison Schwitzgebel : I prefer "is based on" too. I had typed that answer in, but forgot to post my answer in my hurry to dash out the door....
1 hr
agree MMUlr : then I'm the only one who likes "governed by" ;-) - from my German point of view.
6 hrs
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4 KudoZ points awarded for this answer.
2 hrs

to allocate, assign

and/or to calculate
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