Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting

    #644633

    IATE #3520156
    méid in-aisghabhála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erzielbarer Betrag
    de
    Definition der höhere der beiden Beträge aus Nettoveräußerungspreis und Nutzungswert eines Vermögenswerts Reference "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32008R1126/DE"
    recoverable amount
    en
    Definition higher of an asset’s net selling price and its value in use Reference "IAS Plus (Deloitte) > Overview of International Financial Reporting Standards > IAS 36 Impairment of assets, http://www.iasplus.com/standard/ias36.htm [13.4.2011]"
    Comment net selling price = fair value less costs to sell