Glossary entry (derived from question below)
German term or phrase:
phasengleiche Ausschüttung
English translation:
same-period dividend recognition
Added to glossary by
Rod Darby (X)
Oct 19, 2006 09:31
17 yrs ago
6 viewers *
German term
phasengleiche Ausschüttung
German to English
Bus/Financial
Accounting
Alle Positionen, die bei phasengleichen Ausschüttungen gemeldet werden, sind nicht Bestandteil des gebundenen Kapitals (EK-Positionen und Forderungen / Verbindlichkeiten). Mit dieser Lösung ist eine einheitliche Definition ohne komplizierte Bereinigungsschritte für phasengleiche und phasenversetzte Ausschüttungen möglich.
(I guess I need "phasenversetzt" too!)
(I guess I need "phasenversetzt" too!)
Proposed translations
(English)
| 4 | same-period dividend recognition |
RobinB
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Proposed translations
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same-period dividend recognition
I guess you could get away with "same-period recognition" on a standalone basis.
The issue here is that under many national GAAPs and tax rules, a dividend distribution is recognised in the accounts of the receiving company in the period in which the dividend is distributed, rather than the period in which it is received. However: under IFRSs, for example, the distribution may only be recognised by the receiving company in the period in which it is recognised as a liability by the distributing company (IAS 12.52B). This is sometimes termed "phasenversetzt" in German, i.e. "deferred recognition".
HTH.....
The issue here is that under many national GAAPs and tax rules, a dividend distribution is recognised in the accounts of the receiving company in the period in which the dividend is distributed, rather than the period in which it is received. However: under IFRSs, for example, the distribution may only be recognised by the receiving company in the period in which it is recognised as a liability by the distributing company (IAS 12.52B). This is sometimes termed "phasenversetzt" in German, i.e. "deferred recognition".
HTH.....
4 KudoZ points awarded for this answer.
Comment: "thank you, Robin! The answer I "found elsewhere" was also from you..."
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