Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #649748

    IATE #3547835
    Caighdéain Eorpacha Chuntasaíochta na hEarnála Poiblí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    europäische Rechnungsführungsgrundsätze für den öffentlichen Sektor | Rechnungsführungsnormen | EPSAS
    de
    Definition Konzept EU-weit einheitlicher (doppischer) Rechnungslegungsstandards für öffentliche Gebietskörperschaften Reference "Vgl. http://www.haushaltssteuerung.de/lexikon-epsas.html (18.11.13)"
    Comment "XREF: internationale Rechnungsführungsgrundsätze für den öffentlichen Sektor (IPSAS = EN (""International Public Sector Accounting Standards"") IATE:2109039 ;DIV: aka 18.1113"
    European Public Sector Accounting Standards | EPSAS
    en
    Definition set of harmonised accruals-based public‑sector accounting standards, adapted to the specific requirements of EU Member States, that could be implemented in practice Reference "Report - Towards implementing harmonised public sector accounting standards in Member States. The suitability of IPSAS for the Member States, CELEX:52013DC0114/EN"
    normes comptables européennes pour le secteur public | EPSAS
    fr
    Definition ensemble de normes comptables pour le secteur public harmonisées au niveau européen Reference "Conseil-FR, d'après le rapport de la Commission intitulé ""Vers l’application de normes comptables harmonisées pour le secteur public dans lesÉtats membres - L’adéquation des IPSAS pour les États membres"", http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2013:0114:FIN:FR:PDF"