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This question was closed without grading. Reason: Answer found elsewhere
Oct 13, 2011 12:51
12 yrs ago
11 viewers *
German term

unter Aufgabe der Prämisse

German to English Bus/Financial Accounting
Der Jahresabschluss wird unter Aufgabe der Prämisse der Unternehmensfortführung aufgestellt.
Die Bewertung der Vermögensgegenstände und Schulden erfolgt unter Aufgabe der Prämisse der Unternehmensfortführung.

(aus einem Wirtschaftsprüfungsbericht)

kann "unter Aufgabe" i.S.v. aufgeben verstanden werden, i.e. "abandon", premise i.S.v. condition?

e.g. abandoning the premise of going concern
Proposed translations (English)
4 forfeit
3 putting aside the presumption
Change log

Oct 13, 2011 15:28: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"

Discussion

Anne-Katrin Grube (asker) Oct 13, 2011:
@ Steffen: I was just thinking the same ...
@ RobinB: Thanks heaps for your input!
Steffen Walter Oct 13, 2011:
Of course, Robin... ... keep it simple...
RobinB Oct 13, 2011:
To be perfectly honest, I think that in accounting English, we'd simply say "The financial statements have not been prepared on a going concern basis. The assets and liabilities have not been measured on a going concern basis". And forget "assumptions" in their entirety.
Steffen Walter Oct 13, 2011:
Principle Another established accounting term is "going concern principle/principle of going concern".
Anne-Katrin Grube (asker) Oct 13, 2011:
sounds logical - I just wasn't sure about using assumption in this context - thanks!
Inge Luus Oct 13, 2011:
I have to agree with your suggestion Anne - I would just use assumption instead of premise - abandoning the going concern assumption.

Proposed translations

2 hrs

forfeit

option
Something went wrong...
4 hrs

putting aside the presumption

of continued management (?) Just as reminder that there are more options to choose from, "disregarding" etc. The choice for "Prämisse" might make the difference.
Something went wrong...
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