Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #667078

    IATE #3627414
    dliteanas neamhairgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cuimsíonn an ró seo dliteanais neamhairgeadais nach mbaineann le hionstraimí fiachais sealbhóirí, ionstraimí ar féidir tarrtháil inmheánach a dhéanamh orthu mar gheall ar chúiseanna praiticiúla, amhail forálacha a bhaineann le dlíthíochtaí a bhfuil an t-eintiteas faoina réir.' Reference "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair,CELEX:32022R0352/GA"
    nicht finanzielle Verbindlichkeit
    de
    non-financial liability
    en
    Definition "liability other than financial liability as defined in IAS 32, involving an obligation to deliver goods or services" Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards, consolidated version of 1.1.2022, IFRS 13, paragraph 43(a)"
    passif non financier
    fr
    Definition "tout passif autre qu'un passif financier impliquant une obligation de fournir des biens ou des services" Reference "COM-FR, d'après:- le 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 (20.9.2022), version consolidée du 1.1.2022- le site web de KPMG > Nos actualités > Normes IAS/IFRS > norme IFRS 13 - Évaluation de la juste valeur, paragraphe 43, point a) (20.9.2022)"