Gaois

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3 results

  1. FINANCE · BUSINESS AND COMPETITION|management|financial management

    #638452

    IATE #2167314
    ioncam cuimsitheach eile carntha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kumuliertes sonstiges Ergebnis
    de
    accumulated other comprehensive income | AOCI
    en
    Definition general ledger account that is classified within the equity section of the balance sheet, used to accumulate unrealised gains and unrealised losses on those line items in the income statement that are classified within the other comprehensive income category Reference "'accumulated other comprehensive income'. Accounting Tools > CPE, http://www.accountingtools.com/questions-and-answers/what-is-accumulated-other-comprehensive-income.html [14.11.2014]"
    Comment "A transaction is unrealised when it has not yet been settled. Thus, if you invest in a bond, you would record any gain or loss in its fair value in other comprehensive income until you sell the bond, at which time the gain or loss would be realised. Accounting Tools > CPE, http://www.accountingtools.com/questions-and-answers/what-is-accumulated-other-comprehensive-income.html [14.11.2014]"
    encours accumulés d'autres revenus généraux
    fr
  2. BUSINESS AND COMPETITION|accounting

    #644807

    IATE #3520506
    ioncam cuimsitheach eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ioncam uileghabhálach eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sonstiges Ergebnis
    de
    other comprehensive income | OCI
    en
    Definition items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. Reference "International Accounting Standard 1: Presentation of Financial Statements, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias1_en.pdf [29.10.2016]"
    autres éléments du résultat global
    fr
  3. BUSINESS AND COMPETITION|accounting

    #688019

    IATE #3639467
    ráiteas brabúis nó caillteanais agus ioncam cuimsitheach eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Marcálfaidh eisitheoirí gach uimhir in airgeadra dearbhaithe a nochtar sa ráiteas ar an staid airgeadais, sa ráiteas brabúis nó caillteanais agus ioncam cuimsitheach eile, sa ráiteas ar athruithe sa chothromas agus sa ráiteas ar shreafaí airgid i ráitis airgeadais chomhdhlúite IFRS.' Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    ráiteas ar bhrabús nó ar chaillteanas agus ioncam cuimsitheach eile Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    statement of profit or loss and other comprehensive income
    en
    Definition component of the complete set of financial statement comprising 1. an income statement displaying components of profit or loss and 2. a statement of comprehensive income that begins with profit or loss (bottom line of the income statement) and displays the items of other comprehensive income for the reporting period Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2023, IAS1.10Wikipedia > Income statement (6.9.2023)"