Gaois

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5 results

  1. FINANCE · BUSINESS AND COMPETITION|accounting · ECONOMICS|economic analysis|statistics · TRADE|marketing|preparation for market

    #680110

    IATE #1569359
    luach reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tatsächlicher Wert
    de
    current value | actual value
    en
    Definition a term used to reflect the amount for which an asset could be realised if sold in a free market.This could be greater or less than the initial cost of the asset and in the case of normal investments is dependent upon supply and demand for that holding Reference Lamont's Gloss,A guide for investors,3rd ed,1988,London
    valeur courante | valeur réelle | valeur actuelle
    fr
    Definition (I) La valeur qu'ont à une date donnée les éléments d'actif et les éléments de passif par rapport à la valeur qu'ils avaient à la date de leur acquisition ou de leur engagement. Reference INTOSAI, Normes de Comptabilité, Communications, 1992, annexe 3, glossaire
  2. BUSINESS AND COMPETITION|accounting · TRADE|marketing|preparation for market

    #682527

    IATE #3520075
    luach láithreach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    luach reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    present value | current value
    en
    Definition A current estimate of the present discounted value of the future net cash flows in the normal course of business. Reference IASCF, Key term list
    valeur actuelle
    fr
    Definition valeur d'un capital disponible à terme, corrigée d'un escompte calculé en fonction du temps restant à courir jusqu'à son échéance Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  3. TRADE|marketing|preparation for market

    #623534

    IATE #1240006
    luach reatha glansócmhainní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Substanzwert
    de
    Definition Tageswert des Nettovermögens Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    current value of net assets
    en
    Definition the present-day value of the net assets Reference Internat.Account.Lex.,UEC-Group Accounts
    valeur intrinsèque | valeur substantielle
    fr
    Definition valeur actuelle de l'actif net Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  4. 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"