Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #638599

    IATE #2203826
    dí-aithint Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tugadh iasachtaí lenar bhain ús amháin is nach d’fhág gur tharla lagú nó dí-aithint ar shócmhainní bunaidh na n-iasachtaí, d’iasachtaí a ndearnadh idirbheartaíocht ina leith agus a bhain le tithíocht, agus nár bhain le tithíocht, toisc nach modhnú suntasach ar na téarmaí a bhí ann.' Reference "'Ag Dealbhú Todhchaí Dearfach, Tuarascáil Bhliantúil 2014', An Ghníomhaireacht Airgeadais Tithíochta, http://www.hfa.ie/hfa/Live/Release/WebSite/HomePage/documents/HFA%20AR14%20Irish.pdf [11.3.2016]"
    Ausbuchung
    de
    Definition von Vermögenswerten aus einer Bilanz Reference International Accounting Standard 39
    Comment DIV: AKO 17.12.2004
    derecognition
    en
    Definition the removal of a previously recognised asset or financial liability from an entity’s statement of financial position Reference "Council-EN, based on Glossary, Annual Report 2009, http://www.aegoncorporatereporting.com/2009/annualreport/glossary [22.06.2010] and Derecognition, International Accounting Standards Board, http://www.iasb.org/Current+Projects/IASB+Projects/Derecognition/Derecognition.htm [22.06.2010]"
    décomptabilisation | sortie du bilan
    fr
    Definition action de retirer du bilan la totalité ou une partie d'un actif ou d'un passif qui y figure Reference Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2ème édition, Canada, 2004