Gaois

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4 results

  1. BUSINESS AND COMPETITION|accounting · EUROPEAN UNION|EU finance|Community budget · FINANCE|budget

    #529289

    IATE #759225
    cleachtas cuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context ‘Tuairiscím mo thuairim maidir le cibé an dtugann na ráitis airgeadais chomhdhlúite léargas fíor agus cothrom, de réir cleachtas cuntasaíochta a nglactar leo go ginearálta in Éirinn.’ Reference ‘Tuarascáil an Ard-Reachtaire Cuntas agus Ciste arna tíolacadh do Thithe an Oireachtais’, http://www.tcd.ie/financial-services/finstats/consol_accs_2007/C&AG_Audit_Report_2007_Irish.pdf [25.3.2014]
    buchhalterische Praxis
    de
    accounting convention | accounting practice
    en
    Definition particular set of policies for the way accounts are put together Reference Knict > What is an Accounting Practice? http://www.knict.com/category/finance/page/170 [14.4.2011]
    Comment In many countries, there is a legally required accounting practice for public companies. This is designed to make it easier for investors to compare the balance sheets and accounts of different companies.At first glance, it may seem that all sets of accounts would be produced the same way as they all deal with the same factors of income and expense.
    pratique comptable | usages comptables
    fr
  2. BUSINESS AND COMPETITION|accounting

    #547072

    IATE #1127218
    cleachtais chuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rechnungslegungsverfahren | Rechnungslegungspraxis | Rechnungslegungsmethode
    de
    method | accounting practice | practices | accounting methods | accounting procedure | accounting procedures
    en
    Definition day to day implementation of the accounting policies of an organisation, as distinct from accounting theory Reference Businessdictionary > accounting practice, http://www.businessdictionary.com/definition/accounting-practice.html [3.8.2016]
    procédures comptables | pratiques comptables | usages comptables | procédés comptables | méthodes comptables
    fr
  4. BUSINESS AND COMPETITION|accounting · EUROPEAN UNION|EU finance|Community budget

    #544772

    IATE #1083079
    GAAP Reference Comhairle-GA
    ga
    prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta Reference Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairtear Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA
    ga
    Language usage Cé gur 'prionsabail cuntasaíochta atá i Rialachan 966/2012, moltar cloí le 'prionsabail chuntasaíochta'
    GoB | Grundsätze ordnungsmäßiger Buchführung | ordnungsmässige Buchführung | allgemein anerkannte Buchführungsgrundsätze
    de
    Definition allgemeine, von den mit der Vereinheitlichung der Buchführungsvorschriften befassten Einrichtungen oder Fachverbänden anerkannte Grundsätze, die der Buchführung zugrunde liegen Reference Glossar über staatliche Finanzkontrolle, Rechnungshof der E.G.,1989
    Comment Beispiel: Grundsatz der Einheitlichkeit der Währungseinheit, Grundsatz der Durchgängigkeit der angewandten Methoden, Grundsatz der Vorsicht, Grundsatz der Wahrheit, Grundsatz des Bruttonachweises usw.
    GAAP | general accounting principle | generally accepted accounting practice | generally accepted accounting principles
    en
    Definition principles which are recognised or have substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared Reference Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 as regards detailed rules concerning certain provisions of the Union Customs Code, CELEX:32015R2446/EN
    GAAP | principes comptables généralement admis aux États-Unis | US GAAP | principes comptables généralement admis | principes de comptabilité généralement admis
    fr
    Definition norme généralement admise pour l'enregistrement des données de l'entreprise et leur présentation dans les documents comptables annuels Reference Internat.Accounting Lex.,UEC-Comptes de groupe