Bilanzierung

German

Etymology

bilanzieren (“balance/balance sheet”) +‎ -ung (“suffix for nouns of action”)

Pronunciation

  • IPA(key): [biˌlant͡siːʁʊŋ]
  • Hyphenation: Bi‧lan‧zie‧rung

Noun

Bilanzierung f (genitive Bilanzierung, plural Bilanzierungen)

  1. (accounting) accounting, balancing, financial reporting (the process of recording, valuing, and presenting the financial position of an entity in a balance sheet)
    Die korrekte Bilanzierung von immateriellen Vermögenswerten stellt viele Unternehmen vor große Herausforderungen.
    The correct accounting of intangible assets presents many companies with major challenges.
    Nach den neuen IFRS-Richtlinien hat sich die Bilanzierung von Leasingverhältnissen grundlegend geändert.
    Under the new IFRS guidelines, the balancing of lease relationships has changed fundamentally.

Declension

Declension of Bilanzierung [feminine]
singular plural
indef. def. noun def. noun
nominative eine die Bilanzierung die Bilanzierungen
genitive einer der Bilanzierung der Bilanzierungen
dative einer der Bilanzierung den Bilanzierungen
accusative eine die Bilanzierung die Bilanzierungen

Synonyms

  • Rechnungslegung (financial reporting)
  • Abschlusserstellung (preparation of financial statements)

Hypernyms

Coordinate terms

  • Einnahmen-Überschuss-Rechnung (cash basis accounting)
  • Bewertung (the act of assigning value within the accounting process)
  • Sorgfaltspflicht (the duty to ensure accurate and honest financial reporting)
  • Werthaltigkeit (the quality of assets that must be verified during balancing)
  • Wertaufholung (a specific accounting measure within the balancing process)
  • Bestandshaltung (the recording of inventories in the balance sheet)
  • bilanzieren (to balance/account for)
  • bilanzwirksam (affecting the balance sheet)

References

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