TEILWERTABSCHREIBUNG - Traduzione tedesco-inglese

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Teil·wert·ab·schrei·bung <-, -en> SOST f FIN

Teilwertabschreibung: write-down to going-concern value

Teilwertabschreibung SOST f FISC

Teilwertabschreibung: write-off to the lower going-concern value

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Esempi monolingue (non verificati dalla Redazione di PONS)

Die Teilwertabschreibung ist ein Begriff aus dem Steuerrecht und bezeichnet eine außerordentliche Abschreibung auf ein Wirtschaftsgut auf den am Bilanzstichtag niedrigeren Teilwert.

de.wikipedia.org

9 GewStG) sowie bestimmte Teilwertabschreibungen und Veräußerungsverluste (Nr.

de.wikipedia.org

Nach wie vor ist ohne dauernde Wertminderung keine Teilwertabschreibung zulässig.

de.wikipedia.org

Ein unter die Anschaffungs- oder Herstellungskosten gesunkener Teilwert berechtigt bei dauerhafter Wertminderung zu einer Teilwertabschreibung.

de.wikipedia.org

Dies gilt nicht für Wertverluste der Beteiligungen (Veräußerungsverluste oder Teilwertabschreibungen).

de.wikipedia.org