Gaois

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3 results

  1. ENVIRONMENT|natural environment|natural resources

    #640125

    IATE #2244179
    sócmhainn bhitheolaíoch Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    biological asset
    en
    Definition a useful or valuable animal or plant Reference Council-EN on the basis of the New Oxford Dictionary of English
    élément du patrimoine biologique
    fr
    Comment "Ne pas confondre avec:- actif biologique [IATE:2204273 ]- valeur biologique [IATE:840580 ]Voir aussi: patrimoine biologique [IATE:806859 ]."
  2. BUSINESS AND COMPETITION|accounting

    #644187

    IATE #3519246
    sócmhainn bhitheolaíoch Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    biological asset
    en
    Definition living animal or plant Reference IASCF, Key term list
    Comment "IAS 41 Agriculture sets out the accounting for agricultural activity – the transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). The standard generally requires biological assets to be measured at fair value less costs to sell. IAS 41 — Agriculture, http://www.iasplus.com/en/standards/ias/ias41 [17.6.2016]"