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Terms for subject Accounting containing date of | all forms | exact matches only | in specified order only
EnglishGerman
date of acquisitionDatum des Erwerbs
date of closing the balance sheetBilanztag
date of closing the balance sheetBilanzstichtag
date of closing the balance sheetStichtag
date of the balance sheetBilanzstichtag
date of the balance sheetBilanztag
date of the balance sheetStichtag
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.Niederstwertprinzip