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421 results

  3. TRADE|marketing|preparation for market

    #558916

    IATE #1487518
    costais taighde agus forbartha a amúchadh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisation of research and development costs
    en
    Definition the account showing the amortisation of the costs of research and development, i.e. costs relating to all the work carried out by the business for its own benefit; these costs must be amortised within five years of the outlay Reference V.Q.,Chartered Accountant,1994
    amortissement des frais de recherche et de développement
    fr
    Definition compte dans lequel est enregistré l'amortissement des frais de recherche et de développement(dépenses correspondant à l'effort réalisé par l'entreprise dans ce domaine pour son propre compte) Reference d'après La Revue fiduciaire,n°770 & 798,1993
  4. TRADE|marketing|preparation for market

    #558915

    IATE #1487517
    costais tionscanta gnó a amúchadh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisation of set-up costs of starting the business
    en
    Definition the account showing the amortisation of business set-up costs, e.g. costs relating to the set-up of the business but not those relating to the business's operations; these costs have to be amortised over a maximum period of five years Reference V.Q.,Chartered Accountant,1995
    amortissement des frais d'établissement
    fr
    Definition compte dans lequel est enregistré l'amortissement des frais d'établissement(dépenses engagées à l'occasion d'opérations qui conditionnent l'existence de l'entreprise mais dont le montant ne peut être rapporté à des productions de biens ou de services déterminés) Reference SEC:La Revue fiduciaire,n°770 & 798,1993
  6. FINANCE

    #584095

    IATE #3550648
    modh an chostais amúchta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Methode der Bewertung zu fortgeführten Anschaffungskosten
    de
    Definition Bewertungsmethode, bei der die Anschaffungskosten eines Vermögenswerts zugrunde gelegt werden und dieser Wert bis zur Fälligkeit um die abgeschriebenen Aufschläge (oder Abschläge) angepasst wird Reference COM-Internes Dokument MARKT-2013-80020: Geldmarktfondsverordnung
    amortised cost method | amortized
    en
    Definition valuation method which takes the acquisition cost of an asset and adjusts that value for amortisation of premiums or discounts until maturity Reference Regulation (EU) 2017/1131 of the European Parliament and of the Council of 14 June 2017 on money market funds, CELEX:32017R1131/EN
    Comment See also: amortised cost (related) [ IATE:2233470 ]
    méthode du coût amorti
    fr
    Definition méthode de valorisation qui se fonde sur le coût d’acquisition d’un actif et adapte cette valeur en fonction de l’amortissement des primes ou décotes jusqu’à l’échéance Reference Proposition de règlement du Parlement européen et du Conseil sur les fonds monétaires, COM(2013) 615 final, CELEX:52013PC0615/FR
  7. BUSINESS AND COMPETITION|accounting

    #576022

    IATE #3519196
    costas amúchta ar shócmhainn airgeadais nó ar dhliteanas airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fortgeführte Anschaffungskosten eines finanziellen Vermögenswerts oder einer finanziellen Verbindlichkeit
    de
    Definition Betrag, mit dem der finanzielle Vermögenswert oder die finanzielle Verbindlichkeit beim erstmaligen Ansatz bewertet wird, abzüglich der Tilgungen, zuzüglich oder abzüglich der kumulierten Amortisation einer etwaigen Differenz zwischen dem ursprünglichen Betrag und dem bei Fälligkeit rückzahlbaren Betrag unter Anwendung der Effektivzinsmethode sowie bei finanziellen Vermögenswerten nach Berücksichtigung einer etwaigen Wertberichtigung Reference Verordnung (EU) Nr. 2016/2067 (IFRS 9), IFRS 9.A, CELEX:32016R2067/DE
    amortised cost of a financial asset or financial liability
    en
    Definition amount at which the financial asset or liability was measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation of any difference between that initial amount and the maturity amount, and minus any write-down Reference IASCF, Key term list
  8. BUSINESS AND COMPETITION|accounting

    #570332

    IATE #2233470
    costas amúchta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisierte Kosten
    de
    amortized cost | amortised cost
    en
    Definition amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between the initial amount and the maturity amount and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility Reference Deloitte, UK Accounting Plus, Financial instruments - Impairment, 'Interest revenue recognition and definition of amortised cost (IASB and FASB)', http://www.iasplus.com/en-gb/meeting-notes/iasb/2011/agenda_1104/agenda1651 [13.10.2014]
    Comment Current IFRS and US GAAP define amortised cost in fundamentally different ways. The primary difference between the two approaches is that the approach under IFRS subtracts an allowance for credit losses while US GAAP does not.See also:amortised cost method (related) [ IATE:3550648 ]
    coût amorti
    fr
  12. EDUCATION AND COMMUNICATIONS|information technology and data processing · TRADE|marketing|preparation for market · TRANSPORT · TRANSPORT|land transport|land transport

    #551179

    IATE #1239456
    meánchostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Durschnittskosten
    de
    average costs
    en
    Definition the total production costs per unit of output Reference G.Bannock,R.E.Baxter,E.Davis,The Penguin Dict.of Economics,1992
    coût moyen
    fr
  14. BUSINESS AND COMPETITION|accounting

    #558310

    IATE #1465078
    modh an mheánchostais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Methode der Durchschnittskosten | Normalkostenrechnung
    de
    average-cost method | average cost method
    en
    Definition in respect of inventory valuation,an accounting method whereby the cost of goods is determined by reference to the average cost of all similar goods at a particular time or over a period of time Reference Tacis,Dict.of Taxation Terms,1rst ed.,1996
    méthode du coût moyen | coût moyen pondéré
    fr
    Definition méthode d'évaluation des stocks, selon laquelle le coût unitaire est calculé en divisant le nombre d'unités détenues par le coût total des achats de la période Reference Kissas,C.,Termin.des marchés financiers,1990
  18. BUSINESS AND COMPETITION|accounting · FINANCE

    #576074

    IATE #3519254
    costais iasachtaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Maidir le tairiscintí conartha agus forthairiscintí, déanfar faisnéis choicísiúil ar chostais iasachtaíochta PEFCO agus na rátaí iasachtaithe is infheidhme, eisiata ó tháillí ráthaíochta oifigiúla, i dtaca le maoiniú ráta seasta don íocaíocht amach láithreach ar shraith dátaí éagsúla a chur in iúl do na Rannpháirtithe eile ar bhonn rialta.' Reference Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil agus lena n-aisghairtear Cinneadh 2001/76/CE ón gComhairle agus Cinneadh 2001/77/CE ón gComhairle, CELEX:32011R1233/GA
    Fremdkapitalkosten
    de
    Definition Zinsen und weitere im Zusammenhang mit der Aufnahme von Fremdkapital angefallene Kosten eines Unternehmens Reference vgl. IAS 23 http://www.iasplus.com/de/standards/ias/ias23 (8.7.16)
    borrowing costs
    en
    Definition interest and other costs incurred by an enterprise in connection with the borrowing of funds Reference International Accounting Standard 23 Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126/EN
    Comment In the context of Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, ‘ borrowing costs’ means 'interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance as defined in national law, including, without being limited to, payments under profit participating loans, imputed interest on instruments such as convertible bonds and zero coupon bonds, amounts under alternative financing arrangements, such as Islamic finance, the finance cost element of finance lease payments, capitalised interest included in the balance sheet value of a related asset, or the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules where applicable, notional interest amounts under derivative instruments or hedging arrangements related to an entity's borrowings, certain foreign exchange gains and losses on borrowings and instruments connected with the raising of finance, guarantee fees for financing arrangements, arrangement fees and similar costs related to the borrowing of funds' Note reference: Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, CELEX:32016L1164/EN
    coûts d'emprunt
    fr
  19. EUROPEAN UNION|EU finance|EU budget · FINANCE|budget

    #527922

    IATE #237294
    costas buiséadach Reference Cruinniú den Chomhairle Eorpach (24 agus 25 Márta 2022) – Conclúidí
    ga
    Context '...slándáil an tsoláthair á caomhnú agus costais dhíréireacha bhuiséadacha á seachaint.' Reference Cruinniú den Chomhairle Eorpach (24 agus 25 Márta 2022) – Conclúidí
    Haushaltsbelastung
    de
    Definition Ausgabenanteil eines bestimmten Postens eines Haushalts als Prozentsatz des verfügbaren Gesamthaushalts Reference Council-DE, vgl. Europäisches Parlament > Kurzdarstellungen zur Europäischen Union > Kohäsion > Die Gemeinsame Agrarpolitik (GAP) > Die Finanzierung der Gemeinsamen Agrarpolitik (12.5.2022)
    budgetary cost
    en
    Definition cost incurred or projected for a particular item of expenditure as a percentage of the available budget Reference Council-EN, based on:EP Fact Sheet - Financing of the CAP (24.3.2022)
    coût budgétaire
    fr
    Definition montant que représentent les dépenses liées à une mesure spécifique dans un budget donné Reference Conseil-FR, d'après le site Vie-publique.fr, document de France Stratégie «Rapport du COSAPE de juillet 2017 sur les exonérations générales de cotisations» (7.4.2022)
  20. ECONOMICS · TRADE|marketing|preparation for market

    #551385

    IATE #1239811
    costas buiséadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Budgetkosten
    de
    Definition Kosten, die im voraus nach Maßgabe eines Budgets vergeben werden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    budgeted cost
    en
    Definition the cost of unit estimated in advance on the basis of a budget Reference Internat.Account.Lex.,UEC-Group Accounts
    prix de revient budgétaire
    fr
    Definition prix de revient déterminé à l'avance au moyen de données à caractère prévisionnel fournies par un budget Reference Internat.Accounting Lex.,UEC-Comptes de groupe