Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #644385

    IATE #3519649
    ceangaltas daingean ceannaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    feste Kaufverpflichtung
    de
    Definition für beide Parteien verbindliche und in der Regel einklagbare Vereinbarung mit einer nicht nahe stehenden Partei, die (a) alle wesentlichen Bestimmungen, einschließlich Preis und Zeitpunkt der Transaktion, enthält und (b) so schwerwiegende Konsequenzen bei einer Nichterfüllung festlegt, dass eine Erfüllung höchstwahrscheinlich ist Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IFRS 5.A, CELEX:32008R1126/DE"
    firm purchase commitment
    en
    Definition agreement with an unrelated party, binding on both parties and usually legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, and (b) includes a disincentive for non-performance that is sufficiently large to make performance highly probable Reference "- 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 Financial Reporting Standard 5: Non-current Assets Held for Sale and Discontinued Operations, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs5_en.pdf [30.11.2017]"