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Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

425 toradh

  4. TRADE|marketing|preparation for market

    #558916

    IATE #1487518
    costais taighde agus forbartha a amúchadh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisation of research and development costs
    en
    Sainmhíniú 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 Tagairt V.Q.,Chartered Accountant,1994
    amortissement des frais de recherche et de développement
    fr
    Sainmhíniú 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) Tagairt d'après La Revue fiduciaire,n°770 & 798,1993
  5. TRADE|marketing|preparation for market

    #558915

    IATE #1487517
    costais tionscanta gnó a amúchadh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisation of set-up costs of starting the business
    en
    Sainmhíniú 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 Tagairt V.Q.,Chartered Accountant,1995
    amortissement des frais d'établissement
    fr
    Sainmhíniú 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) Tagairt SEC:La Revue fiduciaire,n°770 & 798,1993
  7. BUSINESS AND COMPETITION|accounting

    #639602

    IATE #2233470
    costas amúchta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisierte Kosten
    de
    amortised cost | amortized cost
    en
    Sainmhíniú 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 Tagairt "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]"
    Nóta "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
  8. FINANCE

    #650641

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

    #644162

    IATE #3519196
    costas amúchta ar shócmhainn airgeadais nó ar dhliteanas airgeadais Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fortgeführte Anschaffungskosten eines finanziellen Vermögenswerts oder einer finanziellen Verbindlichkeit
    de
    Sainmhíniú 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 Tagairt "Verordnung (EU) Nr. 2016/2067 (IFRS 9), IFRS 9.A, CELEX:32016R2067/DE"
    amortised cost of a financial asset or financial liability
    en
    Sainmhíniú 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 Tagairt IASCF, Key term list
  13. TRADE|marketing|preparation for market · EDUCATION AND COMMUNICATIONS|information technology and data processing · TRANSPORT · TRANSPORT|land transport|land transport

    #623324

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

    #558310

    IATE #1465078
    modh an mheánchostais Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Methode der Durchschnittskosten | Normalkostenrechnung
    de
    average-cost method | average cost method
    en
    Sainmhíniú 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 Tagairt Tacis,Dict.of Taxation Terms,1rst ed.,1996
    méthode du coût moyen | coût moyen pondéré
    fr
    Sainmhíniú 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 Tagairt Kissas,C.,Termin.des marchés financiers,1990
  19. FINANCE · BUSINESS AND COMPETITION|accounting

    #644190

    IATE #3519254
    costais iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '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.' Tagairt "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
    Sainmhíniú Zinsen und weitere im Zusammenhang mit der Aufnahme von Fremdkapital angefallene Kosten eines Unternehmens Tagairt "vgl. IAS 23 http://www.iasplus.com/de/standards/ias/ias23 (8.7.16)"
    borrowing costs
    en
    Sainmhíniú interest and other costs incurred by an enterprise in connection with the borrowing of funds Tagairt "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"
    Nóta "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
  20. FINANCE|budget · EUROPEAN UNION|EU finance|EU budget

    #602910

    IATE #237294
    costas buiséadach Tagairt "Cruinniú den Chomhairle Eorpach (24 agus 25 Márta 2022) – Conclúidí"
    ga
    Comhthéacs '...slándáil an tsoláthair á caomhnú agus costais dhíréireacha bhuiséadacha á seachaint.' Tagairt "Cruinniú den Chomhairle Eorpach (24 agus 25 Márta 2022) – Conclúidí"
    Haushaltsbelastung
    de
    Sainmhíniú Ausgabenanteil eines bestimmten Postens eines Haushalts als Prozentsatz des verfügbaren Gesamthaushalts Tagairt "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
    Sainmhíniú cost incurred or projected for a particular item of expenditure as a percentage of the available budget Tagairt "Council-EN, based on:EP Fact Sheet - Financing of the CAP (24.3.2022)"
    coût budgétaire
    fr
    Sainmhíniú montant que représentent les dépenses liées à une mesure spécifique dans un budget donné Tagairt "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)"