Gaois

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  2. BUSINESS AND COMPETITION|accounting · ECONOMICS

    #678823

    IATE #1258218
    léas gearrthréimhseach 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
    kurzfristiges Leasingverhältnis
    de
    short-term lease | short lease
    en
    Definition lease that, at the commencement date, has a lease term of 12 months or less and no purchase option Reference "COM-EN and COM-Terminology Coordination, based on: Regulation (EC) No 1126/2008 adopting certain international accounting standards, consolidated version of 1.4.2021, International Financial Reporting Standard 16 Leases, Appendix A Defined terms"
    contrat de location à court terme
    fr
    Definition contrat de location dont la durée à la date de prise d'effet du contrat est de 12 mois ou moins, sans option d'achat Reference "COM-FR, d'après: Règlement (CE) nº 1126/2008 de la Commission du 3 novembre 2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) nº 1606/2002 du Parlement européen et du Conseil (version consolidée du 1.1.2021, annexe A, Définitions)"