Glossary entry (derived from question below)
German term or phrase:
Entscheidungsnützliche
English translation:
decision-useful
German term
United States
Native German and native English
Native in: German 
, English
Works in: German to English, English
Entscheidungsnützliche
Thema: "Entscheidungsnützliche Rechnungslegung für Investoren - Eine kritische Analyse der aktuellen fair value-Konzeption in der internationalen Rechnungslegung nach IFRS -"
Not much more context to offer - basically just a list of accounting courses and grades.
"Decision-useful accounting" sounds really weird to me.
Aug 25, 2013 08:41: David Moore (X) changed "Level" from "Non-PRO" to "PRO"
PRO (3): David Hollywood, Coqueiro, David Moore (X)
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Proposed translations
decision-useful
The concept of "decision-usefulness" is well-established in financial reporting. Although the IASB Framework that anchored this concept firmly in IFRSs is now in the process of being superseded by the joint "Conceptual Framework" being developed together with the FASB, it does still appear on occasion in the current (2013) IFRSs, e.g.
"Other respondents disagreed. They argued that:
(a) effects of business combination accounting can last for many years. Previous GAAP may differ significantly from IFRSs, and in some countries there are no accounting requirements at all for business combinations. Previous GAAP balances might not result in decision-useful information in these countries. (IFRS 1.BC33)
"Some respondents to D5 expressed concerns about whether the restatement approach in IAS 29 was always practicable for preparers and whether it provided decision-useful information to users" (IFRIC 7.BC9)
As a term, it's also very popular with both preparers and authors of IFRS textbooks and guides.
I'd translate this title as:
"Decision-useful information for investors - A critical analysis of the current fair value concept in financial reporting under IFRSs."
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Note added at 7 hrs (2013-08-25 10:28:52 GMT)
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Sebastian: Yes, that's also possible. Or also "Decision-useful financial reporting information for investors". But in that case, I'd also say "...concept under IFRSs".
worked for int. orgs (IMF, OAS, IDB)
Native in: English
Works in: Spanish to English, German to English
useful accounting pointers for investor decision-making
United States
Creativity wins in the long run
Native in: German (Variant: Germany) , English (Variant: US)
Works in: German to English
Better decision-making for investors
1. Better decision-making for investors
2. Facilitating decision-making for investors
3. Facilitating investment decision-making
4. Decision-friendly accounting for investors
5. Accounting for decision making ...
- A critical analysis of today's international fair value accounting under IFRS
In 1 -3, I dropped "accounting" from the first line - no great loss since the concept is still properly introduced in the second part of the title. In 5, I lost "investors" completely but that, too, doesn't seem to do much harm to the meaning of the source text.
See example below:
"Among key findings, the report notes that investors generally believe fair value accounting increases financial reporting transparency and facilitates better investment decision-making."
| agree |
David Moore (X)
: My option would be 5, perhaps: "Accounting to assist potential investors", or something similar
3 hrs
|
Valuable/Beneficial finance reporting criteria for investors
Accounting for (Making) Informed Investment Decisions
Accounting for Better-Informed Investment Decisions
Accounting: Helping Make Informed Investment Decisions
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