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  1. BUSINESS AND COMPETITION|accounting

    #576647

    IATE #3519927
    scaireanna comhaltaí in eintitis chomharchumainn agus ionstraimí comhchosúla Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Geschäftsanteile an Genossenschaften und ähnliche Instrumente
    de
    members’ shares in co-operative entities and similar instruments
    en
    Sainmhíniú IFRIC interpretation document relating to financial instruments within the scope of IAS 32, including financial instruments issued to members of cooperative entities that evidence the members' ownership interest in the entity Tagairt - 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 - IFRIC Interpretation 2 — Members' Shares in Co-operative Entities and Similar Instruments, https://www.iasplus.com/en/standards/ifric/ifric2 [5.12.2017]
    Nóta The phrase is the title of a document. The definition relates to the title and not to the concept.
    Parts sociales des entités coopératives et instruments similaires
    fr