Gaois

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2 results

  1. BUSINESS AND COMPETITION|accounting

    #566908

    IATE #1879694
    teachtaireacht maidir le hiontrálacha cuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    accounting entries message | ENTREC
    en
    Definition an EDIFACT message used to exchange accounting entries between an enterprise and whoever may use them for the purpose of accounting, auditing, cost accounting, consolidation, financial analysis, etc. Reference Message Type Directory Batch: Index of Message Types by Name, D.00A, 2000, UN/EDIFACT-UNECE
    écritures comptables | ENTREC
    fr
  2. LAW|criminal law|offence · BUSINESS AND COMPETITION|accounting

    #652138

    IATE #3556452
    cuntasaíocht bhréagach Reference "An tAcht um Cheartas Coiriúil (Cionta Gadaíochta agus Calaoise), 2001, http://www.oireachtas.ie/documents/bills28/acts/2001/a5001i.pdf [15.2.2016] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Bilanzfälschung
    de
    false accounting
    en
    Definition fraud involving an employee or an organisation who alters, destroys or defaces any account; or presents accounts from an individual or an organisation so they do not reflect their true value or financial activities Reference "COM-Terminology Coordination, based on:Cumbria Constabulary. National Fraud Reporting Centre. False accounting fraud. What false accounting involves, http://www.cumbria.police.uk/admin/uploads/attachment/files/Advice_and_Info/Fraud/False_Accounting_fraud.pdf [3.4.2014]"
    Comment This type of fraud can include overstating assets and/or understating liabilities. False accounting can take place for a number of reasons, for example:- to obtain additional financing from a bank- to report unrealistic profits- to inflate the share price- to hide losses- to attract customers by appearing to be more successful than you are- to achieve a performance-related bonus- to cover up theft.
    faux en écritures comptables
    fr
    Definition fraude consistant en l'omission volontaire d'inscrire des opérations dans les livres comptables ou en la comptabilisation d'opérations fictives Reference "COM-FR, d'après:Précis de droit comptable 2011, D. Colin, http://books.google.be/books?id=AA1KnfxX4V4C&pg=PA232&lpg=PA232&dq=%22faux+en+%C3%A9critures+comptables%22&source=bl&ots=ddQju-qx7x&sig=cWPnl8155-nwSmxGGMfeh3BxN3c&hl=fr&sa=X&ei=44GuU4GeNMqGywOq34Bo&ved=0CEoQ6AEwBg#v=onepage&q=%22faux%20en%20%C3%A9critures%20comptables%22&f=false [30.6.2014]"