Gaois

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2 results

  1. BUSINESS AND COMPETITION|management|management|business management · EDUCATION AND COMMUNICATIONS|documentation|document|report|activity report

    #663038

    IATE #3588951
    tuairisciú neamhairgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Language usage "Aithris 8 de Threoir (AE) 2022/2464 (31.8.2023): Measann go leor geallsealbhóirí go bhfuil an téarma “neamhairgeadais” míchruinn, go háirithe toisc go dtugann sé sin le fios nach bhfuil aon tábhacht airgeadais leis an bhfaisnéis atá i gceist. De réir a chéile, tá ábharthacht airgeadais ag baint le faisnéis den sórt sin, áfach. Tagraíonn go leor eagraíochtaí, tionscnamh agus cleachtóirí i réimse an tuairiscithe inbhuanaitheachta do “fhaisnéis inbhuanaitheachta”. Dá bhrí sin, is fearr an téarma “faisnéis inbhuanaitheachta” a úsáid in ionad “faisnéis neamhairgeadais”. Dá bhrí sin, ba cheart Treoir 2013/34/AE a leasú chun an t-athrú sin sa téarmaíocht a chur san áireamh."
    Context '... Rialacha cuntasaíochta an Aontais do ghnólachtaí, caighdeáin idirnáisiúnta chuntasaíochta, rialacha faoi thuairisciú airgeadais agus tuairisciú neamhairgeadais.' Reference "'An Coimisiún Eorpach,' https://ec.europa.eu/info/business-economy-euro/accounting-and-taxes/annual-accounts_ga [27.8.2020]"
    Angabe nichtfinanzieller Informationen
    de
    non-financial reporting
    en
    Definition disclosure of non-financial information by undertakings Reference "Directive 2014/95/EU amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups"
  2. BUSINESS AND COMPETITION|management|management|business management · ECONOMICS|economic policy|economic policy|development policy|sustainable development

    #685509

    IATE #3588457
    an Treoir maidir le Faisnéis Neamhairgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir 2014/95/AE ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoir 2013/34/AE maidir le nochtadh na faisnéise neamh-airgeadais agus éagsúlachta ag gnóthais agus grúpaí móra áirithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie über die Angabe nichtfinanzieller Informationen | Richtlinie 2014/95/EU des Europäischen Parlaments und des Rates vom 22. Oktober 2014 zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Angabe nichtfinanzieller und die Diversität betreffender Informationen durch bestimmte große Unternehmen und Gruppen
    de
    Non-Financial Reporting Directive | NFRD | Non-Financial Information Directive | NFI Directive | Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups
    en
    Comment Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups