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2 thoradh

  1. LAW|criminal law|offence · BUSINESS AND COMPETITION|accounting

    #652138

    IATE #3556452
    cuntasaíocht bhréagach Tagairt "An tAcht um Cheartas Coiriúil (Cionta Gadaíochta agus Calaoise), 2001, http://www.oireachtas.ie/documents/bills28/acts/2001/a5001i.pdf [15.2.2016] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Bilanzfälschung
    de
    false accounting
    en
    Sainmhíniú fraud involving an employee or an organisation who alters, destroys or defaces any account; or presents accounts from an individual or an organisation so they do not reflect their true value or financial activities Tagairt "COM-Terminology Coordination, based on:Cumbria Constabulary. National Fraud Reporting Centre. False accounting fraud. What false accounting involves, http://www.cumbria.police.uk/admin/uploads/attachment/files/Advice_and_Info/Fraud/False_Accounting_fraud.pdf [3.4.2014]"
    Nóta This type of fraud can include overstating assets and/or understating liabilities. False accounting can take place for a number of reasons, for example:- to obtain additional financing from a bank- to report unrealistic profits- to inflate the share price- to hide losses- to attract customers by appearing to be more successful than you are- to achieve a performance-related bonus- to cover up theft.
    faux en écritures comptables
    fr
    Sainmhíniú fraude consistant en l'omission volontaire d'inscrire des opérations dans les livres comptables ou en la comptabilisation d'opérations fictives Tagairt "COM-FR, d'après:Précis de droit comptable 2011, D. Colin, http://books.google.be/books?id=AA1KnfxX4V4C&pg=PA232&lpg=PA232&dq=%22faux+en+%C3%A9critures+comptables%22&source=bl&ots=ddQju-qx7x&sig=cWPnl8155-nwSmxGGMfeh3BxN3c&hl=fr&sa=X&ei=44GuU4GeNMqGywOq34Bo&ved=0CEoQ6AEwBg#v=onepage&q=%22faux%20en%20%C3%A9critures%20comptables%22&f=false [30.6.2014]"
  2. LAW|criminal law|offence

    #675930

    IATE #891474
    brionnú Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '... brionnú doiciméad riarachán agus an gháinneáil orthu ...' Tagairt "Rialachán (AE) 2023/1543 maidir le hOrduithe Eorpacha chun Fianaise a Thabhairt ar Aird agus Orduithe Caomhnaithe Eorpacha i gcomhair fianaise leictreonach in imeachtaí coiriúla agus chun pianbhreitheanna coimeádta a fhorghníomhú tar éis imeachtaí coiriúla, CELEX:32023R1543/GA"
    Fälschung
    de
    Sainmhíniú "Herstellen einer Fälschung/eines gefälschten Dokuments IATE:886217" Tagairt Council-DE
    forgery
    en
    Sainmhíniú "making of a false document, either from scratch or through fraudulent alteration, with the intention that it will be used to induce somebody to accept it as genuine" Tagairt "Council-EN, based on:- Australian Criminal Code Act (1995) (26.7.2024), Article 144.1- Canadian Criminal Code (1985) (26.7.2024), Article 336(1) and (2)"
    Nóta "The act of forgery covers both creating a false document from scratch, known as counterfeiting, and fraudulently altering a genuine document, known as falsification [ IATE:821269 ]Narrower than document fraud [ IATE:821269 ], which includes the act of forgery.Not to be confused with a forgery [ IATE:3557310 ] in the sense of a forged document, which is a previously authentic document that has been falsified (altered) by an unauthorised person.See also IATE:886217 for false document."
    faux | faux documentaire | faux en écriture | faux en écritures
    fr
    Sainmhíniú fabrication ou altération frauduleuse d'un document écrit ayant une valeur juridique Tagairt Conseil-FR, d'après G. Cornu, Vocabulaire juridique, Quadrige, 2016
    Nóta """Faux"" désigne ici une action. Ne pas confondre avec le résultat de l'action, faux dans le sens de faux document [ IATE:886217 ].Il s'agit d'une infraction, plus spécialement nommée faux en écritures ou faux documentaire.Un faux peut être fabriqué par contrefaçon ou falsification (action). Au sens strict, on distingue la contrefaçon (fabrication d'un faux) et la falsification (altération frauduleuse d'une chose authentique). Mais cette distinction n'est pas toujours opérée, le terme contrefaçon couvrant parfois les deux aspects."