Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #576505

    IATE #3519755
    dáta tionscanta an léasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Beginn des Leasingverhältnisses
    de
    Definition der Tag der Leasingvereinbarung oder der Tag, an dem sich die Vertragsparteien über die wesentlichen Bestimmungen der Leasingvereinbarung geeinigt haben Reference IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (19.10.2010)
    inception of the lease
    en
    Definition The inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. Reference International Accounting Standard 17