Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations · INTERNATIONAL ORGANISATIONS

    #676691

    IATE #924831
    an Bord um Chaighdeáin Idirnáisiúnta Chuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'De réir mholtaí cuntasóireachta an Bhoird um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASB) ba cheart don ghnóthas luach cóir na roghanna ar dháta an deonaithe a ríomh trí bhíthin phraghas ceangail na scaireanna ag an uair sin a iolrú faoi líon na roghanna a mheasfar a bheidh infheidhmithe ar dháta an dílsithe agus é a roinnt ar líon na mblianta seirbhíse a mheasfar a sholáthrófar go dtí dáta an dílsithe.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    IASB Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'De réir mholtaí cuntasóireachta an Bhoird um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASB) ba cheart don ghnóthas luach cóir na roghanna ar dháta an deonaithe a ríomh trí bhíthin phraghas ceangail na scaireanna ag an uair sin a iolrú faoi líon na roghanna a mheasfar a bheidh infheidhmithe ar dháta an dílsithe agus é a roinnt ar líon na mblianta seirbhíse a mheasfar a sholáthrófar go dtí dáta an dílsithe.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    International Accounting Standards Board | IASB
    de
    Definition "für die Entwicklung der internationalen Rechnungslegungsstandards (IFRS) IATE:926133 )zuständiges, international besetztes unabhängiges Expertengremium" Reference "vgl. Gabler Wirtschaftslexikon, Stichw. International Accounting Standards Board (IASB) http://wirtschaftslexikon.gabler.de/Definition/international-accounting-standards-board-iasb.html (31.1.2019)"
    International Accounting Standards Board | IASB | internation accounting standard board
    en
    Definition independent standard-setting body which sets the International Financial Reporting Standards Reference "Council-EN, based on About the IFRS and the IASB, IFRS website, http://www.ifrs.org/Pages/default.aspx [17.1.2013]"
    Comment "Its members (currently 15 full-time members) are responsible for the development and publication of IFRSs IATE:926133 and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee IATE:926107 . The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession."
    International Accounting Standards Board | Conseil des normes comptables internationales | IASB | Conseil international des normes comptables
    fr
    Definition organisme d’élaboration des normes comptables, constitué d’experts issus de différents milieux professionnels et régions géographiques Reference "IFRS, L’IFRS® Foundation et l’International Accounting Standards Board, Qui sommes-nous et que faisons-nous? (16.1.2025), 2017"
    Comment "- En 2001, le Conseil des normes comptables internationales a remplacé le Comité des normes comptables internationales.- Par la même occasion, cet organe passe d'un rôle d'""harmonisateur"" à un véritable statut de ""normalisateur"" international.Ce Conseil est une institution internationale indépendante qui opère dans le cadre d'une fondation. Pour le secteur public, l'organe responsable est le Conseil des normes comptables internationales du secteur public."
  3. FINANCE · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations · BUSINESS AND COMPETITION|accounting

    #676714

    IATE #926107
    coiste léirmhíniúcháin IFRS Reference "Rialachán (AE) Uimh. 258/2014 lena mbunaítear clár Aontais chun tacú le gníomhaíochtaí sonracha i réimse an tuairiscithe airgeadais agus na hiniúchóireachta don tréimhse 2014–2020"
    ga
    Context 'Is iad IASB a eisíonn IFRS agus is iad Coiste Léirmhíniúcháin IFRS a eisíonn léirmhínithe gaolmhara, dhá chomhlacht laistigh d’Fhondúireacht IFRS is ea iad sin.' Reference "Rialachán (AE) Uimh. 258/2014 lena mbunaítear clár Aontais chun tacú le gníomhaíochtaí sonracha i réimse an tuairiscithe airgeadais agus na hiniúchóireachta don tréimhse 2014–2020"
    Coiste Léirmhíniúcháin na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    International Financial Reporting Interpretations Committee | IFRIC
    de
    IFRS Interpretations Committee | IFRIC | International Financial Reporting Interpretations Committee
    en
    Definition interpretative body of the International Accountings Standards Board (IASB) Reference "Council Terminology Coordination based on IFRS, IFRS Interpretations Committee, About the IFRS Interpretatins Committee (19.3.2024)"
    Comment The Interpretations Committee comprises 14 voting members appointed by the Trustees and drawn from a variety of countries and professional backgrounds. The mandate of the Interpretations Committee is to review on a timely basis widespread accounting issues that have arisen within the context of current IFRSs and to provide authoritative guidance (IFRICs) on those issues.
    Comité d’interprétation des normes d’information financière internationales | Comité international de l’interprétations de la comptabilité financière | IFRIC | Comité d'interprétation de l'IASB
    fr
    Definition Ce comité, connu jusqu'en mars 2002 sous le nom de SIC (Standing Interpretations Committee), a pour rôle de fournir des commentaires, en temps utile, sur : - les questions de reporting financier nouvellement identifiées qui n'ont pas été spécifiquement traitées dans les IFRS ; - les questions qui donnent lieu ou qui pourraient donner lieu à des interprétations non satisfaisantes ou contradictoires.Il vise à promouvoir l'application rigoureuse et uniforme des IFRS. L'IFRIC aide également l'IASB à assurer la convergence internationale des normes comptables en coopérant avec des groupes similaires patronnés par des normalisateurs comptables nationaux. Reference "< http://www.focusifrs.com/4/16/27/article.asp > (6/7/2006)"