German term
Spain
English, Spanish and German Translator
Native in: Spanish 
, German
Works in: English to Spanish, English to German, German to Spanish, and 2 more.
.. erfolgswirksam umgerechnet ...
Can somebody help me?
Mar 7, 2013 19:17: NGK changed "Language pair" from "English to German" to "German to English"
Mar 7, 2013 19:36: Johanna Timm, PhD changed "Level" from "Non-PRO" to "PRO"
Mar 8, 2013 16:10: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"
PRO (3): NGK, philgoddard, Johanna Timm, PhD
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Proposed translations
translated (at the reporting date), with gains or losses recognised in profit or loss
umgerechnet/umrechnen, which of course is "translate(d)" in English
and
erfolgswirksam, which as Phil Goddard has linked to is "recognised in profit or loss" (or: "recognised in the income statement") in English.
However, it's not the assets and liabilities that are being recognised in profit or loss, of course, but gains or losses generated or incurred when the items are translated.
For your sentence, I'd recommend something like this:
Foreign currency assets and liabilities with maturities of one year or less are translated at the middle spot rate at the reporting date, with gains or losses recognised recognised in profit or loss.
Belgium
Lawyer & Certified Translator
Native in: English (Variant: US) , German (Variant: Germany)
Works in: German to English, Dutch to English, French to English, and 1 more.
are shown in the profit and loss account
... converted with translation gains or losses reflected as income or expenditure
Translation gains or losses on asset/liability recognised in profit or loss.
http://www.bdointernational.com/Services/Audit/IFRS/IFRS%20at%20a%20Glance/Documents/IAS%2021.pdf
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RobinB
: I'm intrigued you should think "recognised in profit or loss" is non-UK English, whereas in fact it is very UK accounting English. Whereas synonyms like "recognised as income" are originally US! And don't confuse "expense" and "expenditure"!
1 day 11 hrs
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Reference comments
United States
Six languages into flawless English
Native in: English
Works in: German to English, French to English, Spanish to English, and 4 more.
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