Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #682616

    IATE #3522640
    éiginnteacht meastacháin Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    estimation uncertainty
    en
    Definition susceptibility to an inherent lack of precision in the measurement of an accounting estimate Reference "International Federation of Accountants > Preparing for Changes to ISA 540 on Auditing Accounting Estimates (7.3.2024)"
    incertitude attachée à l'évaluation
    fr
    Definition possibilité qu'une estimation comptable (et l'information fournie la concernant) manque de précision en raison du risque inhérent à son évaluation Reference "Norme internationale d'audit n° 540 ""Audit des estimations comptables, y compris des estimations comptables en juste valeur et des informations fournies les concernant"" COM-Document interne: MARKT-2009-10535-01-20"