Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting

    #644599

    IATE #3520078
    airgeadra tuairiscithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Berichtswährung
    de
    Definition Währung, in welcher der Abschluss aufgestellt wird Reference "Verordnung (EG) Nr. 1725/2003 der Kommission vom 29. September 2003 betreffend die Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32003R1725/DE"
    presentation currency
    en
    Definition currency in which the financial statements are presented Reference "Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 CELEX:32008R1126/EN"
    Comment "See also: functional currency (related) [ IATE:3519682 ] The term was introduced in IAS 21 in 2003 to make a distinction with functional currency. Previously, only the term reporting currency was used. Note ref: see context ref."