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1 distinction between liabilities and equity
distinction between liabilities and equity 1. ACC Abgrenzung f zwischen Eigen- und Fremdkapital (nach IFRS; bei einigen deutschen Rechtsformen, wie Personengesellschaften und Genossenschaft, besitzen die Eigner der Kapitaleinlagen, die gesellschaftsrechtlich und nach IAS 32 –rev. 2008– als Eigenkapital auszuweisen sind, ein Kündigungsrecht; according to German law the members of companies in some German legal forms, e.g. commercial partnerships and co-operative entities, have a right to put, cf puttable instruments; IAS/IFRS); 2. FIN, GEN Unterscheidung f von Eigen- und FremdkapitalEnglisch-Deutsch Fachwörterbuch der Wirtschaft > distinction between liabilities and equity
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