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par+value+method

  • 1 Anschaffungskostenmethode

    Anschaffungskostenmethode f RW cost method (maßgebend nach IFRS/IAS z. B. für den Ausweis eigener Aktien beim Aktienrückkauf zur Weiterveräußerung; anders: beim Rückkauf zur Einziehung der Aktien ist das Grundkapital in Höhe des Nennwerts der erworbenen eigenen Aktien nach der Nennwertmethode = par value method zu verringern; § 8 KStG, § 272 HGB, IAS 32.33 f)

    Business german-english dictionary > Anschaffungskostenmethode

  • 2 Nennwertmethode

    Nennwertmethode f RW, FIN par value method (anzuwenden z. B. beim Rückkauf eigener Aktien zur Einziehung: das Grundkapital ist nach IFRS/IAS in Höhe des Nennwerts zu verringern; anders: für den Ausweis eigener Aktien zur Weiterveräußerung ist die Anschaffungskostenmethode = cost method maßgebend; § 8 KStG, § 272 HGB, IAS 32.33 f)

    Business german-english dictionary > Nennwertmethode

См. также в других словарях:

  • Par — Contents 1 In golf 2 In television, video and on stage 3 In computing …   Wikipedia

  • discount method — A method of paying interest by issuing a security at less than par and repaying par value at maturity. The difference between the higher par value and the lower purchase price is the interest. Chicago Board of Trade glossary …   Financial and business terms

  • com|par|a|tist — «kuhm PAR uh tihst», noun. a person who studies literature or languages by a comparative method: »Such [morphemic] dictionaries, they claim, would be of immense value and help to comparatists, etymologists, and linguistic analysts (Simeon Potter) …   Useful english dictionary

  • Treasury stock — A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ( open market including insiders holdings). Stock repurchases are often used as a tax efficient …   Wikipedia

  • Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity …   Wikipedia

  • international payment and exchange — ▪ economics Introduction international exchange also called  foreign exchange        respectively, any payment made by one country to another and the market in which national currencies are bought and sold by those who require them for such… …   Universalium

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Stock — For capital stock in the sense of the fixed input of a production function, see Physical capital. For other uses, see Stock (disambiguation). Financial markets Public market Exchange Securities …   Wikipedia

  • Bond (finance) — In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay interest (the coupon) to use and/or to repay the principal at a later date, termed maturity.… …   Wikipedia

  • Convertible bond — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • Watered stock — is an asset with an artificially inflated value. The term is most commonly used to refer to a form of securities fraud common under older corporate laws that placed a heavy emphasis upon the par value of stock. Origin of term Stock Watering was… …   Wikipedia

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