BUSINESS AND COMPETITION|accounting
- meastóireacht a dhéanamh ar shubstaint idirbheart a bhfuil léas i bhfoirm dlí i dtrácht iontu Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- evaluating the substance of transactions involving the legal form of a lease
- en
- Sainmhíniú title of a SIC interpretation on lease accounting Tagairt COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - SIC Interpretation 27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease, http://dipifr.info/lib_files/standards/eng/eng_ifrs_010109/SIC27.pdf [13.12.2017]
- Nóta The phrase is the title of a document. The definition relates to the title and not to the concept.