Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. BUSINESS AND COMPETITION|accounting

    #576465

    IATE #3519707
    infheistiú comhlán sa léas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bruttoinvestition in ein Leasingverhältnis
    de
    Definition Summe aus a) den vom Leasinggeber im Rahmen eines Finanzierungsleasings zu erhaltenen Mindestleasingzahlungen und b) einem nicht garantierten Restwert, der zugunsten des Leasinggebers anfällt Reference IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (19.10.2010)
    gross investment in the lease
    en
    Definition The aggregate of the minimum lease payments under a finance lease from the standpoint of the lessor and any unguaranteed residual value accruing to the lessor. Reference IASCF, Key term list