Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #644301

    IATE #3519480
    comhchuid éarlaise Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einlagenkomponente
    de
    Definition vertragliche Komponente, die nicht als ein Derivat nach IFRS 9 bilanziert wird und die in den Anwendungsbereich von IFRS 9 fallen würde, wenn sie ein eigenständiger Vertrag wäre Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IFRS 4.A, CELEX:32008R1126/DE"
    deposit component
    en
    Definition contractual component that is not accounted for as a derivative under IAS 39 and would be within the scope of IAS 39 if it were a separate instrument Reference "- 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 - International Financial Reporting Standard 4. Insurance Contracts, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs4_en.pdf [21.11.2017]"