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3 thoradh

  1. BUSINESS AND COMPETITION|accounting

    #644375

    IATE #3519634
    ionstraimí airgeadais: aithint agus tomhas Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzinstrumente: Ansatz und Bewertung
    de
    financial instruments: recognition and measurement
    en
    Sainmhíniú title of an international standard dealing with accounting for financial instruments Tagairt "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]"
    Nóta 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 Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausweis und Bewertung von Finanzinstrumenten | Ansatz und Bewertung von Finanzinstrumenten
    de
    Sainmhíniú Erfassung und geldmäßige Verbuchung (mit den Anschaffungskosten oder dem beizulegenden Zeitwert) der finanziellen Aktiva und Passiva einschl. derivativer Finanzinstrumente in der Bilanz Tagairt Council-DE auf Grundlage des IAS 39
    Nóta DIV: RSZ 12.3.07
    recognition and measurement of financial instruments
    en
    Sainmhíniú "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." Tagairt "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"
    Nóta CONTEXT: International Accounting Standard (IAS) 39
    reconnaissance et mesure des instruments financiers
    fr
    Nóta norme comptable internationale IAS 39
  3. BUSINESS AND COMPETITION|accounting

    #644631

    IATE #3520149
    ionstraimí airgeadais aitheanta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    angesetzte Finanzinstrumente
    de
    Sainmhíniú in der Bilanz erfasste, d.h.enthaltene, Verträge, die gleichzeitig bei dem einen Unternehmen zu einem finanziellen Vermögenswert und bei dem anderen Unternehmen zu einer finanziellen Verbindlichkeit oder einem Eigenkapitalinstrument führen Tagairt "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 32.11, CELEX:32008R1126/DE"
    recognised financial instruments
    en
    Sainmhíniú instruments including financial assets and financial liabilities that are within the scope of IAS 39 Tagairt "COM-MT, based on International Financial Reporting Standard 7 Financial Instruments: Disclosures http://ec.europa.eu/internal_market/accounting/docs/arc/2005-11-30-annex-ifrs7_en.pdf [7.12.2016]"