Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #577166

    IATE #3520523
    FCTR Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cúlchiste um aistriú airgeadra eachtraigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Währungsumrechnungsrücklage
    de
    Definition die bei der Währungsumrechnung von Abschlüssen entstehenden und nach IAS 21.39 erfolgsneutral erfassten kumulierten Umrechnungsdifferenzen Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 21.39, CELEX:32008R1126/DE in der Fassung Verordnung (EU) Nr. 475/2012 (IAS 1 und IAS 19), IAS 21.39, CELEX:32012R0475/DE
    FCTR | foreign currency translation reserve
    en
    Definition reserve that includes translation differences arising from translating the financial statement items from the functional currency into the presentational currency using the exchange rate at the balance sheet date, which differs from the rate in effect at the last measurement date of the respective item Reference COM-MT, based on: wikinvest.com >Foreign currency translation reserve, http://www.wikinvest.com/stock/Central_European_Distribution_(CEDC)/Foreign_Currency_Translation_Reserve [26.10.2016]