Is éard is iontráil cheathrúil ann, cleachtas cuntasaíochta ina ndéanann an dá aonad institiúideacha atá páirteach in idirbheart taifead faoi dhó ar an idirbheart.
Quadruple-entry is an accounting practice in which each transaction involving two institutional units is recorded twice by each unit.
Is é an iarmhairt atá ann, i measc iarmhairtí eile, go bhféadfadh amhras a bheith i gceist le cé acu atá cleachtas cuntasaíochta Post Danmark ceart nó nach bhfuil.
The consequence is among others that there may be doubt about whether Post Danmark’s accounting practice is correct.
má chuirtear i gcrích grúpráitis airgeadais maidir le grúpa ina bhfuil B, A, agus gach fochuideachta eile de chuid B a chomhlíonann cleachtas cuntasaíochta a bhfuil glacadh coitianta leis; agus
group financial statements in relation to a group comprising B, A, and all other subsidiaries of B that comply with generally accepted accounting practice are completed; and
Beidh na nótaí a ghabhann leis na ráitis airgeadais ina bhforlíonadh agus ina dtrácht ar an bhfaisnéis a thíolacfar sna ráitis dá dtagraítear i mír 1 agus soláthrófar iontu an fhaisnéis bhreise ar fad arna forordú ag cleachtas cuntasaíochta a bhfuil glacadh leis go hidirnáisiúnta i gcás ina mbeidh an fhaisnéis sin ábhartha do ghníomhaíochtaí an Aontais.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the activities of the Union.
Beidh na nótaí a ghabhann leis na ráitis airgeadais ina bhforlíonadh agus ina dtrácht ar an bhfaisnéis a thíolacfar sna ráitis dá dtagraítear i mír 1 agus soláthrófar iontu an fhaisnéis bhreise ar fad arna forordú ag cleachtas cuntasaíochta a bhfuil glacadh leis go hidirnáisiúnta i gcás ina mbeidh an fhaisnéis sin ábhartha do ghníomhaíochtaí an Aontais.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the activities of the Union.
I gcás ina n-aithnítear sócmhainní muiníneacha ar chlár comhardaithe ag cleachtas cuntasaíochta náisiúnta a nglactar i gcoitinne leis, i gcomhréir le hAirteagal 10 de Threoir 86/635/CEE ón gComhairle féadfar iad a fhágáil as tomhas iomlán risíochtaí an chóimheasa ghiarála ar an gcoinníoll go mbeidh na sócmhainní sin ag cloí leis na critéir le haghaidh neamhaitheanta a leagtar amach i gCaighdeán Idirnáisiúnta Cuntasaíochta (CIC) 39, de réir mar is infheidhme faoi Rialachán (CE) 1606/2002, agus, i gcás inarb infheidhme, na critéir le haghaidh neamh chomhdhlúthú de réir mar is infheidhme faoi Rialachán (CE) 1606/2002, na critéir in Caighdeán Idirnáisiúnta Tuairiscithe Airgeadais (CITA) 10.
Where national generally accepted accounting principles recognises fiduciary assets on balance sheet, in accordance with Article 10 of Directive 86/635/EEC, those assets may be excluded from the leverage ratio total exposure measure provided that they meet the criteria for non-recognition set out in International Accounting Standard (IAS) 39, as applicable under Regulation (EC) No 1606/2002, and, where applicable, the criteria for non-consolidation set out in International Financial Reporting Standard (IFRS) 10, as applicable under Regulation (EC) No 1606/2002.
Beidh na nótaí a ghabhann leis na ráitis airgeadais ina bhforlíonadh agus ina dtrácht ar an bhfaisnéis a thíolacfar sna ráitis dá dtagraítear i mír 1 agus soláthrófar iontu an fhaisnéis bhreise ar fad arna forordú ag na rialacha cuntasaíochta dá dtagraítear in Airteagal 80 agus ag cleachtas cuntasaíochta a bhfuil glacadh leis go hidirnáisiúnta i gcás ina mbeidh an fhaisnéis sin ábhartha do ghníomhaíochtaí an Aontais.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by the accounting rules referred to in Article 80 and the internationally accepted accounting practice where such information is relevant to the activities of the Union.
I ndiaidh a cleachtas cuntasaíochta, ní raibh an chuideachta i gceist in ann gnóthachain/caillteanais in airgeadra eachtrach réadaithe a thuairisciú ar leithligh, dhá rud atá nasctha go díreach le táirgeadh agus/nó díolacháin an táirge atá faoi imscrúdú.
Following its accounting practices, the company in question was not able to separately report realised foreign exchange gains/losses, which are directly linked to the production and/or sales of the product under investigation.
Beidh an iarscríbhinn a ghabhann leis na ráitis airgeadais ina forlíonadh agus ina trácht ar an bhfaisnéis a thíolacfar sna ráitis airgeadais dá dtagraítear i mír 1 agus soláthrófar inti an fhaisnéis bhreise ar fad a fhorordaítear le cleachtas cuntasaíochta a bhfuil glacadh leis go hidirnáisiúnta i gcás ina mbeidh an fhaisnéis sin ábhartha do ghníomhaíochtaí an Chomhphobail Iompair.
The annex to the financial statements shall supplement and comment on the information presented in the financial statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the Transport Community’s activities.
Measann ITD, Gnóthas 1, JJD agus SLD nach raibh an mhaoirseacht a rinne an Aireacht Iompair ar Post Danmark leormhaith, rud as a n-eascraíonn neamhchinnteacht maidir le cé acu atá nó nach bhfuil cleachtas cuntasaíochta Post Danmark ceart.
ITD, Undertaking 1, JJD and SLD consider that the supervision of Post Danmark by the Transport Ministry has been inadequate, which leads to uncertainty as to whether Post Danmark’s accounting practice is correct.
Maíonn ITD, Gnóthas 1 agus SLD go mbaineann róchúiteamh le cuntasaíocht chostála Post Danmark toisc go gceanglaítear ar Post Danmark, le cleachtas cuntasaíochta inmheánach Post Danmark féin, beagnach a gcostais choiteanna uile a leithdháileadh ar an gcuntas USO seachas iad a roinnt go hiomchuí idir an cuntas USO agus an cuntas nach cuntas USO é.
ITD, Undertaking 1 and SLD claim that Post Danmark’s cost accounting involves overcompensation because Post Danmark’s own internal accounting practice requires Post Danmark to allocate almost all of its common costs to the USO account instead of dividing them appropriately between the USO and the non-USO accounts.
I gcomhréir le córas tuairiscithe airgeadais na Nua-Shéalainne arna bhunú faoi Acht na gCuideachtaí 1993 agus faoin Acht um Thuairisciú Airgeadais 2013, ceanglaítear ar na cineálacha eintiteas seo a leanas ráitis airgeadais a ullmhú a chomhlíonann cleachtas cuntasaíochta a nglactar go ginearálta leis, agus na ráitis sin a iniúchadh agus a chlárú le Cláraitheoir na gCuideachtaí (mura bhfuil feidhm ag eisceachtaí ó aon cheann de na ceanglais sin):
Consistent with New Zealand's financial reporting regime established under the Companies Act 1993 and Financial Reporting Act 2013, the following types of entities are required to prepare financial statements that comply with generally accepted accounting practice, and have those statements audited and registered with the Registrar of Companies (unless exceptions to any of those requirements apply):
Má cheanglaítear ar chuideachta ráitis airgeadais a ullmhú agus má tá fochuideachta amháin nó níos mó aici, ní mór di, in ionad ráitis airgeadais a ullmhú ina leith féin, grúpráitis airgeadais a ullmhú a chomhlíonann cleachtas cuntasaíochta a bhfuil glacadh coitianta leis i ndáil leis an ngrúpa sin.
If a company is required to prepare financial statements and if it has one or more subsidiaries, it must, instead of preparing financial statements in respect of itself, prepare group financial statements that comply with generally accepted accounting practice in relation to that group.