Gaois

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4 results

  1. BUSINESS AND COMPETITION|accounting

    #644576

    IATE #3520034
    comhcheangal gnó roimhe seo Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhcheangal idir gnólachtaí roimhe seo Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    vergangener Unternehmenszusammenschluss
    de
    Definition in der Vergangenheit stattgefundene Transaktion oder in der Vergangenheit stattgefundenes anderes Ereignis, durch die/das ein Erwerber die Beherrschung über einen Geschäftsbetrieb oder mehrere Geschäftsbetriebe erlangt Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 495/2009 (IFRS 3), IFRS 3.A, CELEX:32009R0495/DE"
    past business combination
    en
  2. BUSINESS AND COMPETITION|accounting

    #644147

    IATE #3519154
    a fuarthas i gcomhcheangal idir gnólachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    in einem Unternehmenszusammenschluss erworben
    de
    Definition erworben im Rahmen einer Transaktion oder eines anderen Ereignis, durch die/das ein Erwerber die Beherrschung über einen Geschäftsbetrieb oder mehrere Geschäftsbetriebe erlangt Reference "Verordnung (EG) Nr. 495/2009 (IFRS 3), IFRS 3.A, CELEX:32009R0495/DE"
    acquired in a business combination
    en
    Definition taken over as one or more of the assets or rights transferred in the acquisition of an entire business Reference "COM-MT, based on: International Financial Reporting Standard 3, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs3_en.pdf [27.11.2017]"
  3. BUSINESS AND COMPETITION|accounting

    #576079

    IATE #3519262
    comhcheangail idir gnólachtaí - coigeartú dá éis a dhéanamh ar luachanna córa agus ar cháilmheas a tuairiscíodh i dtús báire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unternehmenszusammenschlüsse — Nachträgliche Anpassung der ursprünglich erfassten beizulegenden Zeitwerte und des Geschäfts- oder Firmenwerts
    de
    business combinations - subsequent adjustment of fair values and goodwill initially reported
    en
    SIC-22
    mul
  4. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #604304

    IATE #760621
    comhcheangal gnó Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhcheangal idir gnólachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unternehmenszusammenschluss
    de
    business combination
    en
    Definition transaction or other event in which an acquirer obtains control of one or more businesses, bringing them together into a single reporting entity Reference "COM-EN and COM-Terminology Coordination, based on:- Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.4.2021, International Financial Reporting Standard 3 Business combinations, Appendix A Defined terms- IFRS Foundation, Predecessor approach––pre-combination information (17.11.2021), Agenda ref. 23B, 2019, p. 14"
    Comment In comparison, International Accounting Standard 22, which was replaced by International Financial Reporting Standard 3, defined a business combination as follows: the bringing together of separate enterprises into one economic entity as a result of one enterprise uniting with or obtaining control over the net assets and operations of another enterprise.
    regroupement d’entreprises
    fr
    Definition transaction ou autre événement au cours duquel un acquéreur obtient le contrôle d’une ou plusieurs entreprises Reference "Règlement (CE) nº 1126/2008 de la Commission du 3 novembre 2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) nº 1606/2002 du Parlement européen et du Conseil, version consolidée du 1.1.2021, IFRS 3 Regroupements d'entreprises, Annexe A Définitions"