Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting

    #576201

    IATE #3519403
    costas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cost of an acquisition
    en
    Definition The amount of cash or cash equivalents paid or the fair value, at the date of exchange, of the other purchase consideration given by the acquirer in exchange for control over the net assets of the other enterprise, plus any costs directly attributable to the acquisition. Reference IASCF, Key term list
  2. FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #644290

    IATE #3519465
    costais éadála iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar athbhreithniú ar chostais éadála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí.' Reference "'Vhi um Chúram Sláinte Tuarascáil Bhliantúil & Cuntais 2010,' VHI Healthcare, https://www.vhi.ie/annual-reports/irish/annual_report_2010.pdf [31.5.2016]"
    costais fála iarchurtha Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    ga
    Context 'Déantar athbhreithniú ar chostais fála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    abgegrenzte Abschlusskosten
    de
    deferred acquisition costs | DAC
    en
    Definition deferring the sales costs that are associated with acquiring a new customer over the term of the insurance contract Reference "'deferred acquisition costs', WIKEPEDIA, https://en.wikipedia.org/wiki/Deferred_Acquisition_Costs [17.03.2016]"
    Comment "See also: acquisition costs (broader) [ IATE:1239608 ]"
    frais d'acquisition différés | coûts d'acquisition différés | frais d'acquisition reportés | coûts d'acquisistion reportés
    fr
    Definition amortissement des coûts d'acquisition d'un contrat d'assurance sur la durée de vie de ce contrat Reference "COM-FR, d'après: - Site de Trader-Finance.fr > Lexique Finance > entrée: Coûts d'acquisition différés, http://www.trader-finance.fr/lexique-finance/definition-lettre-C/Couts-d-acquisition-differes.html [5.1.2016] - Site Les Echos.fr > Lexique financier > entrée: Differed Acquisition Costs, http://www.lesechos.fr/finance-marches/vernimmen/definition_differed-acquisition-costs.html [5.1.2016] - Dictionnaire de la comptabilité et de la gestion financière, entrée: ""deffered cost"", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]"
    Comment "Voir également coûts d'acquisition [ IATE:1239608 ]"
  3. BUSINESS AND COMPETITION|accounting

    #577109

    IATE #3520463
    costais iarchurtha éadála ar pholasaí árachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abgegrenzte Vertragsabschlusskosten
    de
    Definition Ausgaben zur Erlangung eines Vertrags bzw. Abschluss einer Police, die im Jahr der Zahlung aktiviert und in der/den folgenden Periode/n in den Aufwand gebucht werden Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    deferred policy acquisition costs
    en