BUSINESS AND COMPETITION|accounting
- sócmhainn reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- current asset
- en
- Definition asset that is a) expected to be realized or held for sale or consumption in the entity’s normal operating cycle; b) held primarily for the purpose of trading; c) expected to be realized within twelve months after the reporting period; or d) is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2021, IFRS 5 - Non-current assets held for sale and discontinued operations, Appendix A - Defined terms"