Context 'Déanfar gach glansuíomh, is cuma cén comhartha atá air, a chomhshó gach lá in airgeadra tuairiscithe na hinstitiúide de réir an spotráta malartaithe atá i réim an tráth sin sula ndéantar é a chomhiomlánú.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA"
Comment "Do not confuse with presentation currency [ IATE:3520078 ] or functional currency [ IATE:3519682 ] used in the context of International Accounting Standards (IAS 21)."
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"
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."
Definition Berechnung der Beträge in jener anderen Währung, in der in die Abschlüsse veröffentlicht werden Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Verbindung mit Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 21.8, CELEX:32008R1126/DE"