Gaois

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  1. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting

    #619979

    IATE #1125319
    airgeadra tuairiscithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    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"
    Währung der Rechnungslegung
    de
    Definition Währung, in der die Rechnungslegung eines Kreditinstituts erfolgt Reference Council-DE
    Comment muss nicht mit der von einem Kreditinstitut als gesetzliches Zahlungsmittel verwendeten Währung identisch sein
    reporting currency | presentation currency
    en
    Definition currency which is used for an entity's financial statements Reference "'reporting currency', (I)Investopedia>Dictionary, http://www.investopedia.com/terms/r/reportingcurrency.asp [7.6.2017]"
    Comment "Do not confuse with presentation currency [ IATE:3520078 ] or functional currency [ IATE:3519682 ] used in the context of International Accounting Standards (IAS 21)."
    devise de la déclaration | monnaie de la déclaration | monnaie de présentation | devise de référence
    fr
    Definition monnaie utilisée pour la présentation des états financiers Reference "Norme comptable internationale 21, Effets des variations des cours des monnaies étrangères, http://www.netatliance.fr/uploaded_files/docs/ias_21_1328193914.pdf [10.11.2014]"