Gaois

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  2. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #678587

    IATE #1239718
    luach de réir na leabhar Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Caithfear luach de réir na leabhar a chur in ionad mhargadhluach gach maoine agus infheistíochta atá i seilbh na cuideachta, a bhfochuideachtaí nó a gcuideachtaí comhlachaithe nuair atáthar ag áireamh luach coigeartaithe sócmhainní na cuideachta.' Reference "'Cáin Fáltas Caipitiúil Luacháil Scaireanna Neamhluaite', Cáin agus Custaim na hÉireann, www.revenue.ie/ga/tax/cat/forms/formq7e.pdf+&cd=2&hl=en&ct=clnk&gl=ie" rel="noopener noreferrer" target="_blank">http://webcache.googleusercontent.com/search?q=cache:2YAyM-CAjFUJ:www.revenue.ie/ga/tax/cat/forms/formq7e.pdf+&cd=2&hl=en&ct=clnk&gl=ie> [29.3.2016]"
    Buchwert | Bilanzansatz | Restwert | Bilanzausweis
    de
    Definition Wert, mit dem die zu Anschaffungs- oder Herstellungskosten bewerteten Aktiva und Passiva, vermindert um Abschreibungen und vermehrt um Zuschreibungen, in der Bilanz erfasst sind Reference "Wirtschaftslexikon24.net: http://www.wirtschaftslexikon24.net/d/buchwert/buchwert.htm (7.1.2009)"
    book value | accounting value | carrying value | balance sheet value | net book value | carrying amount
    en
    Definition value at which an asset is carried on a balance sheet, calculated by cost of asset minus accumulated depreciation Reference "COM-EN, based on: 'Book Value', Investopedia http://www.investopedia.com/terms/b/bookvalue.asp?layout=orig [5.1.2016]"
    valeur comptable | montant au bilan | valeur bilantaire
    fr
    Definition notion comptable correspondant à l'ensemble des actifs et du passif d'une entreprise et représentant précisément la valeur économique de chaque bien Reference "COM-FR d'après le site de Droit-finance.net > fiches pratiques > lexique, http://droit-finances.commentcamarche.net/faq/24080-valeur-comptable-definition [28.10.2015]"