Jun 26, 2015 12:19
8 yrs ago
7 viewers *
German term
Native in: Russian 
Works in: English to Russian, Russian to English, German to Russian, and 2 more.
Sachverhalte die zu Wahlrechten führten
German to English
Bus/Financial
Accounting
Can you please help me with the translation of the above phrase Sachverhalte die zu Wahlrechten führten?
It’s from the text of the tax consultants who prepared the financial statements.
Wir haben unseren Auftraggeber über solche Sachverhalte, die zu Wahlrechten führten, in Kenntnis gesetzt und von ihm Entscheidungsvorgaben zur Ausübung von materiellen und formellen Gestaltungsmöglichkeiten (Ansatz-, Bewertungs- und Ausweiswahlrechten) sowie Ermessensentscheidungen eingeholt.
It’s from the text of the tax consultants who prepared the financial statements.
Wir haben unseren Auftraggeber über solche Sachverhalte, die zu Wahlrechten führten, in Kenntnis gesetzt und von ihm Entscheidungsvorgaben zur Ausübung von materiellen und formellen Gestaltungsmöglichkeiten (Ansatz-, Bewertungs- und Ausweiswahlrechten) sowie Ermessensentscheidungen eingeholt.
Proposed translations
(English)
| 4 +2 | items/transactions that result in options |
Ted Wozniak
|
| 4 | Transactionsthat have resulted in so-called options, enabling us as the agent of the preparer |
Sebastian Witte
|
Change log
Jun 26, 2015 12:38: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"
Proposed translations
+2
52 mins
Ted Wozniak
United States
United States
Native in English
Specializes in field
United States
Bridging the Language GAAP-
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
762
Selected
items/transactions that result in options
although I would prefer to simply say "have options". The client has to provide guidance on how to exercise those options (recognition, measurement and reporting options) and make decisions on grooming transactions.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
3 hrs
Sebastian Witte
Germany
Germany
Native in German
Specializes in field
Germany
Responsive with well-rounded knowledge
Native in: German (Variant: Germany)
Works in: English to German, German to English, Spanish to German, and 5 more.
Related KudoZ points
:
74
Transactionsthat have resulted in so-called options, enabling us as the agent of the preparer
Transactions that have resulted in so-called options, enabling us as the agent of the preparer to make a choice in drawing up the accounts within the discretionary limits defined by the mandate and the accounting standards that have to be applied.
I don't really see this concerning items (which are usually the result of individual transactions and summarise the latter).
The options are the Ansatz-, Bewertungs- und Ausweiswahlrechte (options regarding the recognition and measurement of the underlying transactions/Geschäftsvorfälle = Sachverhalte and the reporting of the resulting items/Posten in the "Zahlenwerk" (which I think could be rendered as accounts, now that that term is considered outdated in its former meaning of "financial statements"), which I assume to be financial statements in this case).
The firm of tax consultants acts on behalf of the management (this being the preparer of the accounts, even if technically speaking it's the tax consultants that do the actual work, but it is the preliminary approval by the management for presentation before the AGM/extraordinary general meeting/shareholders' meeting that matters) of the company and is for the most part required to exercise its instructions, with the remaining discretion available to the tax consultant thereunder defined by the mandate (that's the "von ihm Entscheidungsvorgaben zur Ausübung von ... Gestaltungsmöglichkeiten .... sowie Ermessensentscheidungen eingeholt" part).
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Note added at 4 hrs (2015-06-26 16:49:37 GMT)
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After thinking again and reconsidering (i.e. reading the entry on "Bilanzierungswahlrechte" in the Wörterbuch Rechnungswesen by Busse von Colbe and Pellens, who is a very knowledgeable and published professor in the field), it does seem to mean something else, something more abstract and more complicated than transactions (Geschäftsvorfälle), spanning various aspects. I suggest a good accounting dictionary translation like "facts and circumstances".
=> Facts and circumstances that have resulted in so-called options, enabling us as the agent of the preparer to make a choice in drawing up the accounts within the discretionary limits defined by the mandate and the accounting standards that have to be applied.
I don't really see this concerning items (which are usually the result of individual transactions and summarise the latter).
The options are the Ansatz-, Bewertungs- und Ausweiswahlrechte (options regarding the recognition and measurement of the underlying transactions/Geschäftsvorfälle = Sachverhalte and the reporting of the resulting items/Posten in the "Zahlenwerk" (which I think could be rendered as accounts, now that that term is considered outdated in its former meaning of "financial statements"), which I assume to be financial statements in this case).
The firm of tax consultants acts on behalf of the management (this being the preparer of the accounts, even if technically speaking it's the tax consultants that do the actual work, but it is the preliminary approval by the management for presentation before the AGM/extraordinary general meeting/shareholders' meeting that matters) of the company and is for the most part required to exercise its instructions, with the remaining discretion available to the tax consultant thereunder defined by the mandate (that's the "von ihm Entscheidungsvorgaben zur Ausübung von ... Gestaltungsmöglichkeiten .... sowie Ermessensentscheidungen eingeholt" part).
--------------------------------------------------
Note added at 4 hrs (2015-06-26 16:49:37 GMT)
--------------------------------------------------
After thinking again and reconsidering (i.e. reading the entry on "Bilanzierungswahlrechte" in the Wörterbuch Rechnungswesen by Busse von Colbe and Pellens, who is a very knowledgeable and published professor in the field), it does seem to mean something else, something more abstract and more complicated than transactions (Geschäftsvorfälle), spanning various aspects. I suggest a good accounting dictionary translation like "facts and circumstances".
=> Facts and circumstances that have resulted in so-called options, enabling us as the agent of the preparer to make a choice in drawing up the accounts within the discretionary limits defined by the mandate and the accounting standards that have to be applied.
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