Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. BUSINESS AND COMPETITION|accounting

    #576636

    IATE #3519914
    costais a mheaitseáil le fáltais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    costais a mheaitseáil le hioncam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sachgerechte Zuordnung von Aufwendungen und Erträgen
    de
    Definition Erfassung von Aufwendungen in der Gewinn- und Verlustrechnung auf der Grundlage eines direkten Zusammenhanges zwischen den angefallenen Kosten und den entsprechenden Erträgen Reference International Financial Reporting Standards (IFRS) Deutsch 2013, Fidacta, 2013, Das Rahmenkonzept, vgl. 4.50, Seite A48, (ISBN: 978-3981473599)
    matching of costs with revenues | matching of revenues and expenses
    en
    Definition Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the earning of specific items of income. This process involves the simultaneous or combined recognition of revenues and expenses that result directly and jointly from the same transactions or other events. However, the application of the matching concept does not allow the recognition of items in the balance sheet which do not meet the definition of assets or liabilities. Reference IASCF, Key term list