BUSINESS AND COMPETITION|accounting
- glacadóir céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- erstmaliger Anwender
- de
- Definition Unternehmen, das seinen ersten IFRS-Abschluss darstellt Reference "Verordnung (EG) Nr. 1136/2009 (IFRS 1), IFRS 1.A - erstmaliger Anwender, CELEX:32009R1136/DE"
- first-time adopter
- en
- Definition entity that, for the first time, makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs Reference "Deloitte, IASPlus. IFRS 1 — First-time Adoption of International Financial Reporting Standards, https://www.iasplus.com/en/standards/ifrs/ifrs1 [21.2.2017]"
- premier adoptant
- fr
- Definition entité qui présente ses premiers états financiers IFRS Reference ---