BUSINESS AND COMPETITION|accounting
- ionstraimí airgeadais a aithint agus a thomhas Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Ausweis und Bewertung von Finanzinstrumenten | Ansatz und Bewertung von Finanzinstrumenten
- de
- Sainmhíniú Erfassung und geldmäßige Verbuchung (mit den Anschaffungskosten oder dem beizulegenden Zeitwert) der finanziellen Aktiva und Passiva einschl. derivativer Finanzinstrumente in der Bilanz Tagairt Council-DE auf Grundlage des IAS 39
- Nóta DIV: RSZ 12.3.07
- recognition and measurement of financial instruments
- en
- Sainmhíniú "Agreed terminology of International Accounting Standards.""initial recognition"": An entity shall recognise a financial asset or a financial liability on its balance sheet when, and only when, the entity becomes a party to the contractual provisions of the instrument.""initial measurement"": When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability." Tagairt "Regulation No 2086/2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002, Annex, paragraphs 14 and 43 http://eur-lex.europa.eu/LexUriServ/site/en/oj/2004/l_363/l_36320041209en00010065.pdf"
- Nóta CONTEXT: International Accounting Standard (IAS) 39
- reconnaissance et mesure des instruments financiers
- fr
- Nóta norme comptable internationale IAS 39