Gaois

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4 results

  1. BUSINESS AND COMPETITION|accounting · ECONOMICS|national accounts|national accounts

    #525947

    IATE #53982
    cuntais náisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Bíonn cuspóir difriúil le cuntais náisiúnta ráithiúla ón gcuspóir atá le cuntais náisiúnta bhliantúla. Dírítear ar ghluaiseachtaí gearrthéarmacha sa gheilleagar sna cuntais náisiúnta ráithiúla agus déantar gluaiseachtaí den sórt sin a thomhas go soiléir laistigh de chreat na gcuntas náisiúnta. Leagtar béim ar rátaí fáis agus a dtréithe le himeacht ama amhail luasghéarú, luasmhoilliú nó athrú ar a gcomharthaí. Leagtar béim sna cuntais náisiúnta bhliantúla ar leibhéil agus ar struchtúr an gheilleagair, chomh maith le rátaí fáis.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    cuntais mhaicreacnamaíocha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Anuas air sin, nuair atá idirbheart á aicmiú, ní gá go gcuirfidh ainmníocht an idirbhirt i gcuntais phoiblí an rialtais ná i leabharchoimeád corparáide srian ar chuntasóirí náisiúnta. Sampla is ea íocaíocht mhór a dhéantar leis an rialtas, ó chúlchistí na corparáide nó ó dhíolacháin sócmhainní agus dá ngairtear “díbhinn” sna cuntais phoiblí, déantar í a aicmiú mar shárdhíbhinn agus déantar í a thaifeadadh mar idirbheart airgeadais sna cuntais náisiúnta — is ionann í agus aistarraingt cothromais. Is bunphrionsabal de chuid na cuntasaíochta é an réaltacht eacnamaíoch seachas an fhoirm dhlíthiúil a thuairisciú ar mhaithe le comhsheasmhacht a áirithiú agus lena áirithiú go mbeidh éifeachtaí comhchosúla ag idirbhearta den chineál céanna ar na cuntais mhaicreacnamaíocha beag beann ar na socruithe dlíthiúla. Tá tábhacht ar leith ag baint leis seo i gcás na n-idirbheart a bhaineann leis an rialtas ginearálta.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    Volkswirtschaftliche Gesamtrechnungen
    de
    NA | national accounts | macroeconomic accounts
    en
    Definition coherent, consistent and integrated set of macroeconomic accounts, balance sheets and tables based on a set of internationally agreed concepts, definitions, classifications and accounting rules Reference 'National Accounts', OECD, Glossary of Statistical Terms, http://stats.oecd.org/glossary/detail.asp?ID=1718 [14.12.2015]
    Comment National accounts provide a comprehensive accounting framework within which economic data can be compiled and presented in a format that is designed for purposes of economic analysis, decision-taking and policy-making. National Accounts', OECD, Glossary of Statistical Terms, http://stats.oecd.org/glossary/detail.asp?ID=1718 [14.12.2015]
    comptes de la nation | CN | comptes nationaux | comptabilité nationale
    fr
    Definition représentation quantifiée du fonctionnement et des résultats économiques d'une économie nationale Reference Encyclopaedia Universalis, "comptabilité nationale", http://www.universalis.fr/encyclopedie/comptabilite-nationale/ [5.2.2015]
    Comment Voir par exemple le site ComptaNat.fr: http://www.comptanat.fr/index.htm
  2. BUSINESS AND COMPETITION|accounting · ECONOMICS|national accounts

    #526000

    IATE #54293
    CCN Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas na gcuntas náisiúnta Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    SVG | System Volkswirtschaftlicher Gesamtrechnungen
    de
    System of National Accounts | SNA
    en
    Definition internationally agreed standard set of recommendations on how to compile measures of economic activity in accordance with established accounting conventions based on economic principles Reference 'System of national accounts (SNA)'. Eurostat glossary, http://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:System_of_national_accounts_%28SNA%29 [18.7.2017]
    Comment The recommendations are expressed in terms of a set of concepts, definitions, classifications and accounting rules that comprise the internationally agreed standard for measuring such items as gross domestic product (GDP), the most frequently quoted indicator of economic performance. The accounting framework of the SNA allows economic data to be compiled and presented in a format that is designed for purposes of economic analysis, decision taking and policy-making. Reference: 'System of national accounts (SNA)'. Eurostat glossary, http://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:System_of_national_accounts_%28SNA%29 [18.7.2017]
    système des comptes nationaux | SCN | système de comptabilité nationale
    fr
    Definition une série cohérente de comptes macro-économiques, de comptes de patrimoine et de tableaux articulés et coordonnés qui s’appuient sur un ensemble de concepts, définitions, nomenclatures et règles de comptabilisation approuvés au plan international Reference OCDE, Système de comptabilité nationale, 1993 - glossaire http://www.oecd.org/dataoecd/38/19/2674307.pdf [25.10.2017]
  3. ECONOMICS|economic analysis|statistics · ECONOMICS|national accounts|accounting system|standardised accounting system|European accounting system · FINANCE

    #539023

    IATE #891628
    CCE 2010 Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Córas Cuntas Eorpach 2010 Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an córas Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Europäischen Systems Volkswirtschaftlicher Gesamtrechnungen | Europäisches System Volkswirtschaftlicher Gesamtrechnungen auf nationaler und regionaler Ebene in der Europäischen Union | Europäische System Volkswirtschaftlicher Gesamtrechnungen 2010 | ESVG | ESVG 2010
    de
    Definition verbindlicher Rahmen einheitlicher statistischer Definitionen und Klassifikationen, der gewährleisten soll, dass vergleichbare, aktuelle und zuverlässige Informationen über Struktur und Entwicklung der Wirtschaft der EU-Mitgliedstaaten und der Regionen bereitgestellt werden. Reference Deutsche Bundesbank Eurosystem, Glossar https://www.bundesbank.de/Navigation/DE/Service/Glossar/_functions/glossar.html?lv2=32028&lv3=61794 (1.7.2015)
    the ESA 2010 | European System of Accounts 2010 | ESA | ESA 2010 | European System of Accounts | European system of national and regional accounts in the European Union | European system of national and regional accounts | the ESA
    en
    Definition newest internationally compatible EU accounting framework for a systematic and detailed description of a total economy (i.e. a region, country or group of countries), its components and its relations with other total economies Reference European Commission > Eurostat > Products Manuals and Guidelines > European system of accounts - ESA 2010 (4.12.2013), http://ec.europa.eu/eurostat/documents/3859598/5925693/KS-02-13-269-EN.PDF/44cd9d01-bc64-40e5-bd40-d17df0c69334 [19.3.2015]
    Comment Implemented from September 2014 as the successor to ESA 95 [ IATE:889807 ] Reference:European Commission > Eurostat > Products Manuals and Guidelines > European system of accounts - ESA 2010 (4.12.2013), http://ec.europa.eu/eurostat/documents/3859598/5925693/KS-02-13-269-EN.PDF/44cd9d01-bc64-40e5-bd40-d17df0c69334 [19.3.2015]
    système européen de comptes 2010 | SEC 2010 | système européen des comptes nationaux et régionaux
    fr
    Definition cadre comptable applicable au plan international permettant de décrire l’"économie totale" d’une région, d’un pays ou d’un ensemble de pays, ses composantes et ses relations avec d’autres économies totales Reference Glossaire, Eurostat, http://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:European_system_of_national_and_regional_accounts_(ESA95)/fr [18.3.2015]
    Comment Version révisée du SEC 95 (IATE:889807 ) afin de tenir compte des évolutions du système de comptabilité nationale ou SCN (IATE:843976 ).
  4. ECONOMICS|economic analysis|statistics · ECONOMICS|national accounts|accounting system|standardised accounting system|European accounting system · FINANCE

    #538919

    IATE #889807
    CEC 95 Reference Rialachán (CE) Uimh. 1392/2007 lena leasaítear Rialachán (CE) Uimh. 2223/96 i ndáil le tarchur sonraí cuntas náisiúnta, CELEX:32007R1392/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Córas Eorpach na gCuntas 1995 Reference Rialachán (CE) Uimh. 1392/2007 lena leasaítear Rialachán (CE) Uimh. 2223/96 i ndáil le tarchur sonraí cuntas náisiúnta, CELEX:32007R1392/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas Eorpach um chuntais náisiúnta agus réigiúnacha sa Chomhphobal Reference Rialachán (CE) Uimh. 1392/2007 lena leasaítear Rialachán (CE) Uimh. 2223/96 i ndáil le tarchur sonraí cuntas náisiúnta, CELEX:32007R1392/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ESVG 95 | Europäischen System Volkswirtschaftlicher Gesamtrechnungen auf nationaler und regionaler Ebene in der Europäischen Gemeinschaft | Europäisches System Volkswirtschaftlicher Gesamtrechnungen 1995
    de
    Definition System einheitlicher statistischer Definitionen und Klassifikationenen, das auf eine harmonisierte quantitative Darstellung der Volkswirtschaften der EU-Mitgliedstaaten abzielt Reference Jahresbericht der EZB 1999 http://www.ecb.int/pub/pdf/annrep/ar1999de.pdf (3.2.12)
    Comment wurde am 1. September 2014 vom ESVG 2010 IATE:891628 abgelöst
    ESA 95 | European System of Accounts 1995 | European System of National and Regional Accounts in the Community | 1995 ESA
    en
    Definition internationally compatible accounting framework for collecting information on the structure and developments of the economy of the Member States of the European Union and their respective regions, making it possible to describe the total economy of a region, country or group of countries, its components and its relation to other total economies Reference Council-EN based on:European Commission > Eurostat > Glossary: European system of national and regional accounts (ESA95), http://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:European_system_of_national_and_regional_accounts_(ESA95) [19.3.2015]
    Comment ESA95 was replaced from September 2014 by ESA 2010 [ IATE:891628 ]
    système européen de comptes 1995 | système européen des comptes nationaux et régionaux dans la Communauté | SEC 1995 | SEC 95
    fr
    Definition système complet et intégré de comptes macroéconomiques établis selon un ensemble de concepts statistiques, de définitions, de classifications et de règles comptables agréés à l’échelle internationale et visant à fournir une présentation harmonisée des données statistiques publiées par les États membres de l’UE. Reference Banque centrale européenne, Rapport annuel 2010, http://www.ecb.europa.eu/pub/pdf/annrep/ar2010fr.pdf?bcsi_scan_dd8016818d07334e=0&bcsi_scan_filename=ar2010fr.pdf [6.9.2013]
    Comment Le SEC 95 est la version, propre à l’UE, du système international des comptes nationaux 1993 (SCN 93).Le SEC 95 a remplacé le système européen de comptes économiques intégrés publié en 1970 (dit "SEC 1970", IATE:890105 ) et a lui-même été remplacé par le SEC 2010 (IATE:891628 ).