Entscheidungsnützliche
English translation: decision-useful
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| 02:53 Aug 25, 2013 |
| German to English translations [PRO] Bus/Financial - Economics / Title of an economics thesis | |||||||
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|  Selected response from: RobinB United States Local time: 18:45 | ||||||
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Answers
1 hr confidence: 
useful accounting pointers for investor decision-making Explanation: I would say |
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2 hrs confidence: peer agreement (net): +1
peer agreement (net): +1| Entscheidungsnützliche Rechnungslegung für Investoren Better decision-making for investors Explanation: A few ideas 1. Better decision-making for investors 2. Facilitating decision-making for investors 3. Facilitating investment decision-making 4. Decision-friendly accounting for investors 5. Accounting for decision making ... - A critical analysis of today's international fair value accounting under IFRS In 1 -3, I dropped "accounting" from the first line - no great loss since the concept is still properly introduced in the second part of the title. In 5, I lost "investors" completely but that, too, doesn't seem to do much harm to the meaning of the source text. See example below: "Among key findings, the report notes that investors generally believe fair value accounting increases financial reporting transparency and facilitates better investment decision-making." Reference: http://www.sec.gov/news/press/2008/2008-307.htm |
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6 hrs confidence:
Valuable/Beneficial finance reporting criteria for investors Explanation: as I understand it. |
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6 hrs confidence: peer agreement (net): +4
peer agreement (net): +4| entscheidungsnützlich decision-useful Explanation: "decision-useful financial reporting" it is, even if it sounds weird. Another common German translation of the term is "entscheidungsrelevant". The concept of "decision-usefulness" is well-established in financial reporting. Although the IASB Framework that anchored this concept firmly in IFRSs is now in the process of being superseded by the joint "Conceptual Framework" being developed together with the FASB, it does still appear on occasion in the current (2013) IFRSs, e.g. "Other respondents disagreed. They argued that: (a) effects of business combination accounting can last for many years. Previous GAAP may differ significantly from IFRSs, and in some countries there are no accounting requirements at all for business combinations. Previous GAAP balances might not result in decision-useful information in these countries. (IFRS 1.BC33) "Some respondents to D5 expressed concerns about whether the restatement approach in IAS 29 was always practicable for preparers and whether it provided decision-useful information to users" (IFRIC 7.BC9) As a term, it's also very popular with both preparers and authors of IFRS textbooks and guides. I'd translate this title as: "Decision-useful information for investors - A critical analysis of the current fair value concept in financial reporting under IFRSs." -------------------------------------------------- Note added at 7 hrs (2013-08-25 10:28:52 GMT) -------------------------------------------------- Sebastian: Yes, that's also possible. Or also "Decision-useful financial reporting information for investors". But in that case, I'd also say "...concept under IFRSs". |
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