Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #644387

    IATE #3519653
    glacadóir céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmaliger Anwender
    de
    Definition Unternehmen, das seinen ersten IFRS-Abschluss darstellt Reference "Verordnung (EG) Nr. 1136/2009 (IFRS 1), IFRS 1.A - erstmaliger Anwender, CELEX:32009R1136/DE"
    first-time adopter
    en
    Definition entity that, for the first time, makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs Reference "Deloitte, IASPlus. IFRS 1 — First-time Adoption of International Financial Reporting Standards, https://www.iasplus.com/en/standards/ifrs/ifrs1 [21.2.2017]"
    premier adoptant
    fr
    Definition entité qui présente ses premiers états financiers IFRS Reference ---