Gaois

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3 results

  1. EUROPEAN UNION|EU finance|Community budget · BUSINESS AND COMPETITION|accounting

    #618160

    IATE #1083079
    prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta Reference "Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairtear Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA"
    ga
    Language usage Cé gur 'prionsabail cuntasaíochta atá i Rialachan 966/2012, moltar cloí le 'prionsabail chuntasaíochta'
    GAAP Reference Comhairle-GA
    ga
    allgemein anerkannte Buchführungsgrundsätze | Grundsätze ordnungsmäßiger Buchführung | ordnungsmässige Buchführung | GoB
    de
    Definition allgemeine, von den mit der Vereinheitlichung der Buchführungsvorschriften befassten Einrichtungen oder Fachverbänden anerkannte Grundsätze, die der Buchführung zugrunde liegen Reference Glossar über staatliche Finanzkontrolle, Rechnungshof der E.G.,1989
    Comment Beispiel: Grundsatz der Einheitlichkeit der Währungseinheit, Grundsatz der Durchgängigkeit der angewandten Methoden, Grundsatz der Vorsicht, Grundsatz der Wahrheit, Grundsatz des Bruttonachweises usw.
    generally accepted accounting principles | generally accepted accounting practice | GAAP | general accounting principle
    en
    Definition principles which are recognised or have substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared Reference "Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 as regards detailed rules concerning certain provisions of the Union Customs Code, CELEX:32015R2446/EN"
    principes de comptabilité généralement admis | principes comptables généralement admis | principes comptables généralement admis aux États-Unis | GAAP | US GAAP
    fr
    Definition norme généralement admise pour l'enregistrement des données de l'entreprise et leur présentation dans les documents comptables annuels Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|accounting

    #651274

    IATE #3552459
    GAAP náisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nationale GAAP
    de
    national GAAP
    en
    Comment "COMMISSION IMPLEMENTING REGULATION (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council, CELEX:32014R0680/EN"
    référentiel comptable national
    fr
    Definition référentiel comptable national élaboré conformément à la directive européenne concernant les comptes bancaires Reference "Règlement d'exécution (UE) n°680/2014 définissant des normes techniques d'exécution en ce qui concerne l'information prudentielle à fournir par les établissements, conformément au règlement (UE) n° 575/2013 du Parlement européen et du Conseil, CELEX:32014R0680/FR"
  3. BUSINESS AND COMPETITION|accounting

    #644601

    IATE #3520080
    cleachtas cuntasíochta a raibh glacadh leis roimhe seo Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    vorherige Rechnungslegungsgrundsätze
    de
    Definition Rechnungslegungsbasis eines erstmaligen Anwenders unmittelbar vor der Anwendung der IFRS Reference "Verordnung (EG) Nr. 1136/2009 (IFRS 1), IFRS 1.A, CELEX:32009R1136/DE"
    previous GAAP
    en
    Definition framework of accounting rules and standards commonly adopted prior to the one in actual use Reference "COM-MT, based on the definition of GAAP in WhatIs.com http://whatis.techtarget.com/definition/GAAP-generally-accepted-accounting-principles [22.12.2016]"