Gaois

A collection of legal and legislative terms in Irish extracted from the European Union’s multilingual terminology database. More information »

BUSINESS AND COMPETITION|accounting

#576822

IATE #3520122
stuamacht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
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Vorsicht
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prudence
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Definition The inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated. Reference IASCF, Key term list