Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #576747

    IATE #3520042
    céatadán an mhodha chomhlánaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Methode der Gewinnrealisierung nach dem Fertigstellungsgrad
    de
    Definition Erfassung von (Auftrags-)Erträgen und (Auftrags-)Aufwendungen gemäß dem Leistungsfortschritt Reference Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), vgl. IAS 11.25, CELEX:32008R1126/DE
    percentage of completion method
    en
    Definition A method by which contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. Reference IASCF, Key term list
    méthode du pourcentage d'avancement
    fr