Gaois

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11 results

  1. FINANCE · BUSINESS AND COMPETITION|accounting
    Caighdeáin Idirnáisiúnta Iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    International Standards of Auditing
    de
    Comment DIV: kw
    International Standards on Auditing | international standards of auditing | ISA | ISAs
    en
    Definition professional standards for the performance of financial audit of financial information Reference "Wikipedia > International Standards on Auditing, http://en.wikipedia.org/wiki/International_Standards_on_Auditing [15.8.2012]"
    Comment "The texts of the ISAs can be downloaded from the website of the International Federation of Accountants > Publications & Resources > 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements http://www.ifac.org/publications-resources/2012-handbook-international-quality-control-auditing-review-other-assurance-a [15.8.2012]"
    norme internationale d'audit | ISA
    fr
    Comment UPDATED: GK 18/07/2002
  2. INTERNATIONAL RELATIONS|international affairs|international agreement · SOCIAL QUESTIONS|social affairs
    an Coinbhinsiún maidir le caighdeáin saothair idirnáisiúnta a chur i bhfeidhm ar chríocha neamhchathracha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Coinbhinsiún maidir le Caighdeáin Saothair Idirnáisiúnta a chur i bhfeidhm ar Chríocha Neamh-mheitreapholaiteacha Reference ---
    ga
    Context 'Chun críocha an Choinbhinsiúin, ciallaíonn an focal críocha ní hé amháin críocha metrapolaiteacha Stáit ach na críocha eachtrannacha uile a bhfuil an Stát sin freagrach ina gcaidreamh coigríche.' Reference "Airteagal XVII den Sceideal a ghabhann le hAcht Uimh. 1 de 1959: http://acts2.oireachtas.ie/framed/1959.act.001.01.frameset.html"
    Übereinkommen über die Anwendung von internationalen Arbeitsnormen auf ausserhalb des Mutterlandes gelegene Gebiete
    de
    Comment CONTEXT: Kontext: Internationale Arbeitsorganisation (IAO).;MISC: Genf, 11.07.1947.
    Convention concerning the Application of International Labour Standards to Non-Metropolitan Territories | Labour Standards (Non-Metropolitan Territories) Convention, 1947
    en
    Comment Date of adoption: 11.7.1947Date of entry into force: 15.6.1974 C83
    Convention concernant l'application de normes internationales du travail aux territoires non métropolitains | Convention sur les normes du travail (territoires non métropolitains), de 1947 (C83)
    fr
    Comment Date d'adoption: 11.7.1947Date d'entrée en vigueur: 15.6.1974C83
  3. INTERNATIONAL RELATIONS|international affairs|international organisation · EMPLOYMENT AND WORKING CONDITIONS|labour law and labour relations|labour relations · INTERNATIONAL ORGANISATIONS|United Nations|UN specialised agency
    an Coinbhinsiún maidir le Comhairliúcháin Thrípháirteacha chun Cur chun feidhme na gCaighdeán Saothair Idirnáisiúnta a Chur ar Aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über dreigliedrige Beratungen zur Förderung der Durchführung internationaler Arbeitsnormen | Übereinkommen über dreigliedrige Beratungen
    de
    Comment CONTEXT: Kontext: Internationale Arbeitsorganisation (IAO).;MISC: Genf, 21.06.1976.
    Convention concerning Tripartite Consultations to Promote the Implementation of International Labour Standards | Tripartite Consultation (International Labour Standards) Convention, 1976 | Convention 144 on Tripartite Consultation | International Labour Organisation Tripartite Consultation (International Labour Standards) Convention, 1976 (No 144) | ILO Convention No 144 concerning Tripartite Consultations to Promote the Implementation of International Labour Standards
    en
    Comment Date of adoption: 21.6.1976 Date of entry into force: 16.5.1978C 144
    Convention concernant les consultations tripartites destinées à promouvoir la mise en œuvre des normes internationales du travail | Convention sur les consultations tripartites relatives aux normes internationales du travail, 1976 | convention relative aux consultations tripartites
    fr
    Comment Date d'adoption: 21.6.1976Date d'entrée en vigueur: 16.5.1978C144
  4. EUROPEAN UNION|European construction|European Union · LAW · SOCIAL QUESTIONS|migration
    an Treoir maidir le Dálaí Glactha Reference "Togra le haghaidh Rialachán maidir le bainistiú tearmainn agus imirce (7.4.2022)"
    ga
    Context '5.I dtaca le dálaí coinneála na n‑iarratasóirí atá faoi choinneáil agus leis na ráthaíochtaí is infheidhme maidir leo, beidh feidhm ag Airteagail 9, 10 agus 11 de Threoir XXX/XXX/AE [an Treoir maidir le Dálaí Glactha], chun na nósanna imeachta aistrithe a chur faoi chúram an Bhallstáit atá freagrach.' Reference "Airt. 34(5) den Togra le haghaidh Rialachán maidir le bainistiú tearmainn agus imirce (28.1.2022)"
    Richtlinie zur Festlegung von Mindestnormen für die Aufnahme von Asylbewerbern in den Mitgliedstaaten | Richtlinie über Aufnahmebedingungen
    de
    Reception Conditions Directive | Directive on Reception Conditions | Directive 2013/33/EU laying down standards for the reception of applicants for international protection | Directive laying down minimum standards for the reception of asylum seekers
    en
    directive relative aux conditions d'accueil | Directive 2013/33/UE établissant des normes pour l’accueil des personnes demandant la protection internationale | Directive relative à des normes minimales pour l'accueil des demandeurs d'asile
    fr
  5. BUSINESS AND COMPETITION|accounting
    glacadh céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmalige Anwendung der International Financial Reporting Standards
    de
    Definition Erstellung des ersten Abschlusses eines Unternehmens nach den internationalen Rechnungslegungsstandards IFRS Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    first-time adoption of International Financial Reporting Standards
    en
    Definition standard addressing those who adopt IFRS for the first time Reference "COM-MT, based on: International Financial Reporting Standard 1, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs1_en.pdf [21.11.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    Première adoption des normes internationales d’information financière
    fr
    IFRS 1
    mul
  6. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting · INTERNATIONAL ORGANISATIONS|United Nations
    Meitheal Idir-Rialtasach de Shaineolaithe ar Chaighdeáin Idirnáisiúnta Chuntasaíochta agus Tuairiscithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zwischenstaatliche Arbeitsgruppe von Sachverständigen für internationale Normen des Rechnungswesens und der Rechnungslegung
    de
    Comment "Kontext: VN / Wirtschafts- und Sozialrat (ECOSOC) IATE:784342 ;UPD: aka 24.05.13"
    Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting | Group of Experts on International Standards of Acccounting and Reporting | UN ISAR Group | Expert Group on International Standards of Accounting and Reporting
    en
    Definition UN intergovernmental working group devoted to accounting and auditing issues at corporate level Reference "Council-EN based on UNTERM website http://unterm.un.org/dgaacs/unterm.nsf/WebView/4F3DAB603AE7D83D852569FA0000657C?OpenDocument [13.1.2012]"
    Comment Established in 1982 as the Ad Hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. Members drawn from 34 member States, elected for three-year terms. Reports to UNCTAD's Commission on Investment, Technology and Related Financial Issues
    Groupe de travail intergouvernemental d'experts des normes internationales de comptabilité et de publication | ISAR
    fr
    Definition groupe de travail intergouvernemental du système des Nations unies, constitué aux termes de la résolution 1982/67 du Conseil économique et social, qui travaille à l'harmonisation internationale des pratiques nationales en matière de comptabilité et de publication au niveau de l'entreprise Reference "Conseil-FR, sur la base du site CNUCED, http://www.unctad.org/fr/docs/c2isarl2.fr.pdf [25.1.2012]"
  7. INTERNATIONAL ORGANISATIONS|United Nations|UN specialised agency|International Maritime Organisation · EMPLOYMENT AND WORKING CONDITIONS|employment|vocational training|in-service training · TRANSPORT|organisation of transport|organisation of transport|transport staff|crew · INTERNATIONAL RELATIONS|international affairs|international instrument|international convention · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fisheries structure|fishing fleet|fishing vessel · TRANSPORT|transport policy|transport policy|transport safety|maritime safety · EMPLOYMENT AND WORKING CONDITIONS|employment|employment policy|EU employment policy|recognition of vocational training qualifications
    an Coinbhinsiún Idirnáisiúnta maidir le Caighdeáin Oiliúna, Deimhniúcháin agus Faire do Phearsanra Soithí Iascaireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    STCW-F Reference "An Chomhairle Iompair, Teileachumarsáide agus Fuinnimh, 3 Nollaig 2014,' Comhairle an Aontais Eorpaigh, an Chomhairle Eorpach, https://www.consilium.europa.eu/ga/meetings/tte/2014/12/03/ [25.8.2023] Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Internationales Übereinkommen über Normen für die Ausbildung, die Erteilung von Befähigungszeugnissen und den Wachdienst für Personal an Bord von Fischereifahrzeugen | STCW-F
    de
    International Convention on Standards of Training, Certification and Watchkeeping for Fishing Vessel Personnel | STCW-F | International Convention on Standards of Training, Certification and Watchkeeping for Fishing Vessel Personnel, of the International Maritime Organization
    en
    Definition binding treaty that sets certification and minimum training requirements for crews of seagoing fishing vessels with the aim to promote the safety of life at sea and the protection of the marine environment, taking into account the unique nature of the fishing industry and the fishing working environment Reference "International Maritime Organization > Our Work > Human Element > International Convention on Standards of Training, Certification and Watchkeeping for Fishing Vessel Personnel (STCW-F), 1995 (20.3.2023)"
    Comment This Convention generally applies to personnel of seagoing fishing vessels and, in particular, to skippers and officers in the deck department of fishing vessels of 24 metres in length and over, and officers in the engine department of fishing vessels of powered by main propulsion machinery of 750 kW propulsion power or more.Adoption: 7 July 1995; Entry into force: 29 September 2012
    convention internationale sur les normes de formation du personnel des navires de pêche, de délivrance des brevets et de veille | STCW-F
    fr
    Definition "instrument contraignant de l'Organisation maritime internationale établissant des exigences en matière de certification et de formation de base pour le personnel des navires de pêche aux fins de la sauvegarde de la vie humaine en mer et de la protection du milieu marin" Reference "COM-FR, d'après:- Site de l'Organisation maritime internationale > Qui nous sommes > Conventions > Convention internationale sur les normes de formation du personnel des navires de pêche, de délivrance des brevets et de veille (STCW-F) (20.4.2023)- International Maritime Organization > Our Work > Human Element > International Convention on Standards of Training, Certification and Watchkeeping for Fishing Vessel Personnel (STCW-F), 1995 (20.4.2023)"
    Comment Adoptée le 7 juillet 1995 et entrée en vigueur le 29 septembre 2012.
  8. INTERNATIONAL RELATIONS|international affairs|international agreement · EMPLOYMENT AND WORKING CONDITIONS|employment|vocational training · INTERNATIONAL ORGANISATIONS|United Nations|UN specialised agency|International Maritime Organisation · TRANSPORT|maritime and inland waterway transport|maritime transport · EDUCATION AND COMMUNICATIONS|teaching|vocational education
    an Coinbhinsiún Idirnáisiúnta maidir le Caighdeáin Oiliúna, Deimhniúcháin agus Faire do Mharaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Internationales Übereinkommen über Normen für die Ausbildung, die Erteilung von Befähigungszeugnissen und den Wachdienst von Seeleuten | STCW-Übereinkommen
    de
    Definition "Übereinkommen der IMO IATE:800404 mit dem Ziel, alle Seeleute ihrem Arbeitsumfeld entsprechend auf einen international vereinbarten Mindeststandard in Bezug auf ihre Arbeitsqualifikation zu bringen" Reference "Vgl. Wasser- und Schifffahrtsverwaltung des Bundes (DE) http://www.wsv.bund.de/Schifffahrt/Seeschifffahrt/Sicherheitskonzept_Deutsche_Kueste/index.htm (21.06.10)"
    Comment "London, 7.7.1978 (""STCW 78""); aktuell gültig ist die erweiterte Fassung von 1995 (""STCW 95"");UPD: aka 21.06.10"
    International Convention on Standards of Training, Certification and Watchkeeping for Seafarers | STCW Convention
    en
    Definition prescribes minimum standards relating to training, certification and watchkeeping for seafarers which countries are obliged to meet or exceed. Reference "International Maritime Organisation, http://www.imo.org/About/Conventions/ListOfConventions/Pages/International-Convention-on-Standards-of-Training,-Certification-and-Watchkeeping-for-Seafarers-(STCW).aspx [06.11.2012]"
    Comment Previous to 1978 the standards of training, certification and watchkeeping of officers and ratings were established by individual governments, usually without reference to practices in other countries. As a result standards and procedures varied widely, even though shipping is the most international of all industries. By December 2000, the STCW Convention had 135 Parties, representing 97.53 percent of world shipping tonnage.
    Convention internationale sur les normes de formation des gens de mer, de délivrance des brevets et de veille | Convention STCW
    fr
    Definition convention adoptée en 1978 par l'OMI, qui établit des normes minimales internationalement admises applicables aux gens de mer Reference "OMI; http://www.imo.org/About/Conventions/ListOfConventions/Pages/International-Convention-on-Standards-of-Training,-Certification-and-Watchkeeping-for-Seafarers-(STCW).aspx [6.11.2012]"
  9. LAW|criminal law · FINANCE|financial institutions and credit · INTERNATIONAL ORGANISATIONS|world organisations|world organisation
    Caighdeáin Idirnáisiúnta maidir le Sciúradh Airgid agus maidir le Maoiniú Sceimhlitheoireachta agus Maoiniú Leata a Chomhrac Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Mar gheall ar fhairsinge na gníomhaíochta a bheidh le déanamh, ba cheart go n-áiritheodh an tAontas go ndéanfaí na Caighdeáin Idirnáisiúnta maidir le Sciúradh Airgid agus maidir le Maoiniú Sceimhlitheoireachta agus Maoiniú Leata a Chomhrac a ghlac FATF an 16 Feabhra 2012 (“Moltaí athbhreithnithe FATF”) agus, go háirithe, Moladh 16 de chuid FATF maidir le haistrithe de dhroim sreinge (“Moladh 16 de chuid FATF”), agus an nóta léirithe athbhreithnithe maidir lena chur chun feidhme a chur i bhfeidhm go haonfhoirmeach ar fud an Aontais agus, go háirithe, nach mbeidh aon idirdhealú nó neamhréiteach ann idir íocaíochtaí náisiúnta laistigh de Bhallstát, ar thaobh amháin, agus íocaíochtaí trasteorann idir Ballstáit, ar an taobh eile.' Reference "Rialachán (AE) 2015/847 maidir le faisnéis a ghabhann le haistrithe cistí, agus lena n-aisghairtear Rialachán (CE) 1781/2006, CELEX:32015R0847/GA"
    internationale Standards zur Bekämpfung von Geldwäsche, Terrorismus- und Proliferationsfinanzierung
    de
    Definition "universell anerkannte Standards zur Bekämpfung von Geldwäsche, Terrorismus- und Proliferationsfinanzierung, die die Empfehlungen der FATF vom 16.2.2012, die ""Interpretive Notes"" (Auslegungshinweise) zu den einzelnen Empfehlungen und die jeweils zugehörigen Glossare umfassen" Reference "Council-DE gestützt auf FATF-Homepage http://www.fatf-gafi.org/topics/fatfrecommendations/documents/fatf-recommendations.html (29.10.14)"
    Comment "Wortlaut der FATF-Empfehlungen (EN) vom 16.2.2012 http://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF_Recommendations.pdf (29.10.14)"
    International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation
    en
    Definition "universally recognised standards for combating money laundering and the financing of terrorism and proliferation, comprising the Financial Action Task Force [IATE:812678 ] Recommendations and their interpretive notes, together with the applicable definitions in the glossary of specific terms used in the Recommendations" Reference "Council-NL, based on: Financial Action Task Force website > International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation - The FATF Recommendations - February 2012 > FATF/OECD, 2013, http://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF_Recommendations.pdf [17.10.2013]"
    Normes internationales sur la lutte contre le blanchiment de capitaux et le financement du terrorisme et de la prolifération
    fr
    Definition --- Reference "Site du GAFI, http://www.fatf-gafi.org/fr/themes/recommandationsgafi/documents/normesinternationalessurlaluttecontreleblanchimentdecapitauxetlefinancementduterrorismeetdelaproliferation.html (23.10.2013)"
    Comment "Voir aussi: Groupe d'action financière (GAFI) [ IATE:812678 ]."
  10. EUROPEAN UNION|European Union law|EU act|EC Regulation
    Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Iúil 2002 maidir le caighdeáin idirnáisiúnta chuntasaíochta a chur i bhfeidhm Reference Téarmeolaithe COM-GA
    ga
    Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Iúil 2002 maidir le cur i bhfeidhm na gcaighdeán idirnáisiúnta cuntasaíochta Reference Téarmeolaithe COM-GA
    ga
    Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
    en
  11. SOCIAL QUESTIONS|migration · EUROPEAN UNION|European Union law|EU act
    Rialachán maidir le caighdeáin i dtaca le cáilitheacht náisiúnach tríú tír nó daoine gan stát mar thairbhithe de chosaint idirnáisiúnta, i dtaca le stádas aonfhoirmeach do dhídeanaithe nó do dhaoine atá incháilithe le haghaidh cosaint choimhdeach agus i dtaca lena bhfuil sa chosaint a thugtar, agus lena leasaítear Treoir 2003/109/CE ón gComhairle an 25 Samhain 2003 maidir le stádas náisiúnach tríú tír ar cónaitheoirí fadtéarmacha iad Reference "Togra le haghaidh Rialachán maidir le caighdeáin i dtaca le cáilitheacht náisiúnach tríú tír nó daoine gan stát mar thairbhithe de chosaint idirnáisiúnta, i dtaca le stádas aonfhoirmeach do dhídeanaithe nó do dhaoine atá incháilithe le haghaidh cosaint choimhdeach agus i dtaca lena bhfuil sa chosaint a thugtar, agus lena leasaítear Treoir 2003/109/CE ón gComhairle an 25 Samhain 2003 maidir le stádas náisiúnach tríú tír ar cónaitheoirí fadtéarmacha iad, CELEX:52016PC0466/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an Rialachán Cáilitheachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verordnung des Europäischen Parlaments und des Rates über Normen für die Anerkennung von Drittstaatsangehörigen oder Staatenlosen als Personen mit Anspruch auf internationalen Schutz, für einen einheitlichen Status für Flüchtlinge oder für Personen mit Anspruch auf subsidiären Schutz und für den Inhalt des zu gewährenden Schutzes sowie zur Änderung der Richtlinie 2003/109/EG des Rates vom 25. November 2003 betreffend die Rechtsstellung der langfristig aufenthaltsberechtigten Drittstaatsangehörigen | Anerkennungsverordnung
    de
    Regulation on standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection, for a uniform status for refugees or for persons eligible for subsidiary protection and for the content of the protection granted and amending Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents | Qualification Regulation
    en
    Règlement concernant les normes relatives aux conditions que doivent remplir les ressortissants des pays tiers ou les apatrides pour pouvoir bénéficier d'une protection internationale, à un statut uniforme pour les réfugiés ou les personnes pouvant bénéficier de la protection subsidiaire, et au contenu cette protection | règlement relatif aux conditions que doivent remplir les demandeurs d'asile
    fr
    Definition proposition qui s'inscrit dans le cadre du paquet de réforme du régime d'asile européen commun et du mécanisme de réinstallation Reference "Conseil-FR, d'après la proposition de règlement établissant un cadre de l'Union pour la réinstallation, COM(2016) 468 final, CELEX:52016PC0468/fr"
    Comment "Voir aussi IATE:933858 directive relative aux conditions que doivent remplir les demandeurs d'asile"