Gaois

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  1. FINANCE|financial institutions and credit

    #648287

    IATE #3541438
    caighdeán cuntasaíochta is infheidhme Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ciallaíonn 'cúlchistí eile' cúlchistí de réir bhrí an chreata cuntasaíochta is infheidhme nach foláir a nochtadh faoin gcaighdeán cuntasaíochta is infheidhme, cé is moite d'aon mhéideanna ar áireamh cheana féin in ioncam cuimsitheach carntha eile nó i dtuilleamh coimeádta.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012 CELEX:32013R0575/GA"
    applicable accounting standard
    en
    Definition "the relevant accounting standard, applicable under Directive 86/635/EEC ( CELEX:31986L0635/EN ) or under Regulation (EC) No 1606/2002 ( CELEX:32002R1606/EN ), that applies to the institution" Reference "PROPOSAL FOR A REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on prudential requirements for credit institutions and investement firmsPART I(Text with EEA relevance) /* COM/2011/0452 final - COD/2011/0202 */ CELEX:52011PC0452/EN"