Gaois

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2 results

  1. BUSINESS AND COMPETITION|accounting

    #644375

    IATE #3519634
    ionstraimí airgeadais: aithint agus tomhas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzinstrumente: Ansatz und Bewertung
    de
    financial instruments: recognition and measurement
    en
    Definition title of an international standard dealing with accounting for financial instruments Reference "COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Accounting Standard 39 - Financial Instruments: Recognition and Measurement, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias39_en.pdf [21.11.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    Instruments financiers: Comptabilisation et évaluation
    fr
    IAS 39
    mul
  2. BUSINESS AND COMPETITION|accounting

    #615114

    IATE #922253
    ionstraimí airgeadais a aithint agus a thomhas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausweis und Bewertung von Finanzinstrumenten | Ansatz und Bewertung von Finanzinstrumenten
    de
    Definition Erfassung und geldmäßige Verbuchung (mit den Anschaffungskosten oder dem beizulegenden Zeitwert) der finanziellen Aktiva und Passiva einschl. derivativer Finanzinstrumente in der Bilanz Reference Council-DE auf Grundlage des IAS 39
    Comment DIV: RSZ 12.3.07
    recognition and measurement of financial instruments
    en
    Definition "Agreed terminology of International Accounting Standards.""initial recognition"": An entity shall recognise a financial asset or a financial liability on its balance sheet when, and only when, the entity becomes a party to the contractual provisions of the instrument.""initial measurement"": When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability." Reference "Regulation No 2086/2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002, Annex, paragraphs 14 and 43 http://eur-lex.europa.eu/LexUriServ/site/en/oj/2004/l_363/l_36320041209en00010065.pdf"
    Comment CONTEXT: International Accounting Standard (IAS) 39
    reconnaissance et mesure des instruments financiers
    fr
    Comment norme comptable internationale IAS 39