Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #682467

    IATE #3519472
    luach láithreach oibleagáide sochar sainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is ionann luach láithreach oibleagáide sochar sainithe agus an luach láithreach, gan aon sócmhainn phlean a asbhaint, d’íocaíochtaí todhchaí a bhfuil coinne leo, a cheanglófar chun an oibleagáid a leanann as seirbhís fostaithe sna tréimhsí reatha agus i dtréimhsí roimhe a shocrú.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    luach reatha oibleagáide sochair shainithe Reference "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair, CELEX:32022R0352/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Barwert einer leistungsorientierten Verpflichtung
    de
    Definition der ohne Abzug von Planvermögen beizulegende Barwert erwarteter künftiger Zahlungen, die erforderlich sind, um die aufgrund von Arbeitnehmerleistungen in der Berichtsperiode oder früheren Perioden entstandenen Verpflichtungen abgelten zu können Reference "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32008R1126/DE"
    present value of a defined benefit obligation | present value of defined benefit obligation
    en
    Definition present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IAS 19"