Definition classe de comptes qui enregistrent les mouvements de valeurs en espèces, chèques, coupons ainsi que les opérations faites avec les banques, les agents de change, etc. Par extension ils comprennent les comptes relatifs aux valeurs mobilières de placement Reference SEC:La Revue fiduciaire,n°770 & 798,1993
Context Más é tuairim na stiúrthóirí nach bhfuil ar aon chuid de na sócmhainní reatha, ar iad a réadú i ngnáthchúrsa ghnó na cuideachta, luach atá ar a laghad comhionann leis an méid atá curtha síos dóibh, luafar go bhfuil na stiúrthóirí ar an tuairim sin. Reference "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
Definition sócmhainní arb iad a sochair: - a mheastar a réadófar, a choinneofar lena ndíol nó lena dtomhailt, i ngnáthchúrsa thimthriall oibriúcháin na n-eintiteas - chun críocha trádála nó chun críoch gearrthéarmach agus a bhfuiltear ag súil go gcuirfear i gcrích iad laistigh de dhá mhí dhéag ón dáta tuairiscithe - airgead tirim nó coibhéis airgid Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
Definition Vermögenswerte, deren Ertrag: - im normalen Geschäftsablauf der Organisation erwartet wird bzw. zum Verkauf oder Verbrauch bestimmt ist - zu Handelszwecken oder kurzfristigen Zwecken dient und innerhalb von zwölf Monaten ab dem Berichtsdatum erwartet wird - Zahlungsmittel oder Zahlungsmitteläquivalente Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
Definition assets whose benefits are: - expected to be realised, held for sale or consumption, in the normal course of the entities' operating cycle - for trading purposes or short-term and expected to be realised within twelve months of the reporting date - cash or a cash equivalent Reference European Public Prosecutor's Office (EPPO) based on: Commission Regulation (EC) No 70/2009 of 23 January 2009 amending 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 as regards Improvements to International Financial Reporting Standards (IFRSs), Official Journal of the European Union, L 21/16, 24.1.2009
Definition compte qui enregistre à son crédit les produits des cessions d'éléments d'actif(autres que valeurs mobilières de placement) Reference d'après La Revue fiduciaire,n°770 & 798,1993
FINANCE|monetary economics · FINANCE|financial institutions and credit · FINANCE|insurance · BUSINESS AND COMPETITION|accounting · ECONOMICS|economic analysis|statistics · TRADE|marketing|preparation for market
Definition the total of property or claims whose conversion into liquid funds is presumed possible at short notice Reference SEC:Greener,M.,The Penguin Business Dict.,Penguin Books Ltd,1987,Harmondsworth,Middlesex
Definition value of non-cash assets,including prepaid expenses and accounts receivable,due within 1 year Reference Harvey,Campbell R.,Hypertextual Finance Gloss.,1997,Duke University