Gaois

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7 results

  1. BUSINESS AND COMPETITION|accounting

    #644552

    IATE #3519977
    sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zur Veräußerung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche
    de
    non-current assets held for sale and discontinued operations
    en
    Definition accounting standard that specifies the accounting for assets held for sale, and the presentation and disclosure of discontinued operations Reference "COM-MT, based on: Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN and IFRS 5. Non-current Assets Held for Sale and Discontinued Operations, https://www.iasplus.com/en/standards/ifrs/ifrs5 [19.12.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    actifs non courants détenus en vue de la vente et activités abandonnées
    fr
  2. BUSINESS AND COMPETITION|accounting

    #629635

    IATE #1487778
    sócmhainn sheasta dholáimhsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ní bheidh na costais a dhearbhóidh an tairgeoir le linn dó conradh um aisíocaíocht iomlán costas nó conradh um aisíocaíocht pháirteach costas a chomhlíonadh incháilithe ach amháin sna cásanna seo a leanas: (a) tá siad tabhaithe iarbhír i rith fhad an chonartha, cé is moite de chostais an trealaimh, na mbonneagar agus na sócmhainní seasta doláimhsithe is gá chun an conradh a chomhlíonadh, nithe a fhéadfar a mheas mar incháilithe i leith iomlán a luacha ceannaigh;' Reference "Rialachán (AE) Uimh. 377/2014 lena mbunaítear Clár Copernicus agus lena n-aisghairtear Rialachán (AE) Uimh. 911/2010, CELEX:32014R0377/GA"
    immaterieller Anlagewert | langfristiger immaterieller Vermögenswert
    de
    intangible fixed asset | intangible non-current asset | intangible capital asset | fixed intangible asset | non-current intangible asset
    en
    Definition identifiable non-monetary asset without physical substance, created or acquired by a company for use on a continuing basis in the course of the company’s activities Reference "COM-Terminology Coordination, based on:- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version 1.4.2021, International Accounting Standard 38: Intangible assets, Definitions, intangible asset - LexisNexis > ... > What is an intangible fixed asset? (16.11.2021)"
    actif incorporel | immobilisation incorporelle
    fr
    Definition actif sans support matériel tel qu'un fonds de commerce, un brevet, des droits d'auteur, une marque Reference "FranceTerme, actif incorporel (28.6.2021)"
  3. BUSINESS AND COMPETITION|accounting

    #623224

    IATE #1239193
    sócmhainn sheasta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '...nuair a tharlaíonn díol sócmhainne seasta atá ann cheana nó earra luachmhair atá ann cheana idir dhá tháirgeoir chónaitheacha, cealaíonn na luachanna deimhneacha agus diúltacha arna dtaifeadadh maidir le hollfhoirmiú caipitil sheasta a chéile maidir leis an ngeilleagar ina iomláine cé is moite de na costais a ghabhann le haistriú úinéireachta...' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    sócmhainní dochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anlagevermögen | langfristiger Vermögenswert
    de
    Definition Gesamtheit der in die Bilanz aufgenommenen Güter eines Unternehmens, die normalerweise nicht dazu bestimmt sind, veräußert zu werden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    fixed asset | non-current asset | capital asset | noncurrent asset
    en
    Definition asset of a business intended for use on a continuing basis Reference "COM-EN and COM-Terminology Coordination, based on: - 'fixed asset' (23.11.2021), Law, J. (ed.), A Dictionary of Accounting, Oxford University Press, 2016- 'fixed asset' (15.11.2021), Moles, P. and Terry, N., The Handbook of International Financial Terms, Oxford University Press, 2005"
    Comment "Examples of fixed assets include land, buildings, plant and machinery, and other investments. These may be further divided into tangible fixed assets and intangible fixed assets, the latter being trademarks and patents."
    actif immobilisé | actif permanent | immobilisations | actif fixe
    fr
    Definition ensemble des biens dont l'entreprise est propriétaire et qui ont vocation à être conservés de manière durable, regroupant trois postes de bilan: les immobilisations incorporelles (fonds de commerce, droit au bail), les immobilisations corporelles (terrains, constructions) et les immobilisations financières (titres de participation, prêts) Reference COM-FR, d'après Le Journal Des Finances,Le lexique du Trader, 1997
  4. BUSINESS AND COMPETITION|accounting|accounting|financial accounting

    #669567

    IATE #3643456
    sócmhainn neamhreatha Reference "Iris Oifigiúil an Aontais Eorpaigh, Rialachán (AE) 2021/2036 ón gCoimisiún an 19 Samhain 2021 lena leasaítear (CE) Uimh. 1126/2008 ón gCoimisiún lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais 17, 23.11.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32021R2036&from=EN#d1e32-66-1 [9.6.2023]"
    ga
    Context IFRS 1 Glacadh céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, IFRS 3 Comhcheangail Ghnó, IFRS 5 Sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha, Ionstraimí Airgeadais Reference "Iris Oifigiúil an Aontais Eorpaigh, Rialachán (AE) 2021/2036 ón gCoimisiún an 19 Samhain 2021 lena leasaítear (CE) Uimh. 1126/2008 ón gCoimisiún lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais 17, 23.11.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32021R2036&from=EN#d1e32-66-1 [9.6.2023]"
    Definition sochar nach bhfuiltear ag súil leis a bhaint amach laistigh de 12 mhí ó dháta an chláir chomhardaithe Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Anlagevermögen | langfristige Vermögenswerte
    de
    Definition der Ertrag von Anlagevermögen wird nicht vor Ablauf von 12 Monaten ab dem Bilanzstichtag erwartet Reference Europäische Staatsanwaltschaft (EUStA) (1.6.2023)
    non-current asset
    en
    Definition benefit not expected to be realised within 12 months of the balance-sheet date Reference "European Public Prosecutor's Office (EPPO) based on: European Commission, Directorate-General for Budget, 'Consolidated annual accounts of the European Union and financial statement : discussion and analysis : financial year 2019', Publications Office, 2020, https://data.europa.eu/doi/10.2761/34195"
  5. BUSINESS AND COMPETITION|accounting

    #644551

    IATE #3519976
    sócmhainní neamhreatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    non-current assets
    en
    Definition assets that include amounts expected to be recovered more than 12 months after the balance sheet date Reference "COM-MT, based on: Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN and IFRS 5 Non-current assets held for sale and discontinued operations"
    actifs non courants
    fr