Gaois

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  1. BUSINESS AND COMPETITION|accounting|accounting · EUROPEAN UNION|EU finance|EU financing · EUROPEAN UNION|EU finance|EU financing|EU financial instrument|fund (EU)|EAFRD · EUROPEAN UNION|EU finance|EU financing|EU financial instrument|fund (EU)|EAGF · EUROPEAN UNION|EU finance|EU financing|EU financial instrument|fund (EU)|EAGGF

    #656253

    IATE #3569782
    míráiteas ábhartha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfar an tuarascáil iniúchóireachta a ullmhú i gcomhréir le forálacha Airteagal 28 de Threoir 2006/43/CE agus de bhreis air sin déanfar an méid seo a leanas ar a laghad inti: (c) an méid a leanas a chur ar fáil, chun tacú leis an tuairim iniúchóireachta: (i) tuairisc ar na rioscaí measúnaithe is suntasaí de mhíráiteas ábhartha, lena n-áirítear rioscaí measúnaithe de mhíráiteas ábhartha de dheasca calaoise;' Reference "Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GA"
    wesentliche Falschangaben
    de
    material misstatement
    en
    Definition "misstatement1 relating to the information included in the financial statement and which, if present, may affect the economic decisions based on the financial statements1misstatement [ IATE:3519936 ]" Reference "COM-Terminology Coordination, based on:Hasaan Fazal. What is the difference between Material Misstatement and Material Inconsistency?, http://pakaccountants.com/difference-between-material-misstatement-material-inconsistency/ [21.10.2016]"
    Comment "Not to be confused with material inconsistency (related) [ IATE:749300 ]"
    inexactitude significative
    fr
    Definition inexactitude concernant les informations figurant dans les états financiers d'une importance telle qu'elle peut influencer les décisions économiques ou le jugement fondé sur ces états financiers Reference "COM-FR, d'après le site de l'ordre des experts comptables, Profession expert-comptable > Normes > Référentiel normatif 2012 > Référentiel normatif des professionnels de l'expertise comptable, Glossaire des termes et expressions utilisés, http://www.experts-comptables.fr/profession-expert-comptable/normes/referentiel-normatif-2012/referentiel-normatif-des-professionnels-de-lexpertise-comptable---2571 [25.8.2016]"
    Comment "Voir aussi:- inexactitude [IATE:3519936 ]- importance relative [IATE:1083052 ]"