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8 dtoradh

  1. BUSINESS AND COMPETITION|accounting

    #639902

    IATE #2242641
    Fondúireacht an Choiste um Chaighdeáin Idirnáisiúnta Chuntasaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    International Accounting Standards Committee Foundation | IASCF | IASC Foundation
    en
    Fondation du comité des normes comptables internationales | IASCF
    fr
    Sainmhíniú Organisme chargé de superviser les travaux de l'IASB en matière de normes comptables internationales. Tagairt "Site CultureDroit http://www.culturedroit.com/pages/culture-droit-1-normes-comptables.htm"
  2. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting · INTERNATIONAL ORGANISATIONS|United Nations

    #605110

    IATE #771832
    Meitheal Idir-Rialtasach de Shaineolaithe ar Chaighdeáin Idirnáisiúnta Chuntasaíochta agus Tuairiscithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zwischenstaatliche Arbeitsgruppe von Sachverständigen für internationale Normen des Rechnungswesens und der Rechnungslegung
    de
    Nóta "Kontext: VN / Wirtschafts- und Sozialrat (ECOSOC) IATE:784342 ;UPD: aka 24.05.13"
    Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting | Group of Experts on International Standards of Acccounting and Reporting | UN ISAR Group | Expert Group on International Standards of Accounting and Reporting
    en
    Sainmhíniú UN intergovernmental working group devoted to accounting and auditing issues at corporate level Tagairt "Council-EN based on UNTERM website http://unterm.un.org/dgaacs/unterm.nsf/WebView/4F3DAB603AE7D83D852569FA0000657C?OpenDocument [13.1.2012]"
    Nóta Established in 1982 as the Ad Hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. Members drawn from 34 member States, elected for three-year terms. Reports to UNCTAD's Commission on Investment, Technology and Related Financial Issues
    Groupe de travail intergouvernemental d'experts des normes internationales de comptabilité et de publication | ISAR
    fr
    Sainmhíniú groupe de travail intergouvernemental du système des Nations unies, constitué aux termes de la résolution 1982/67 du Conseil économique et social, qui travaille à l'harmonisation internationale des pratiques nationales en matière de comptabilité et de publication au niveau de l'entreprise Tagairt "Conseil-FR, sur la base du site CNUCED, http://www.unctad.org/fr/docs/c2isarl2.fr.pdf [25.1.2012]"
  3. BUSINESS AND COMPETITION|accounting

    #606006

    IATE #782761
    an Coiste um Chaighdeáin Idirnáisiúnta Chuntasaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausschuss für internationale Rechnungslegungsgrundsätze | IASC
    de
    Nóta "1973 eingerichtet; zum Jahreswechsel 2000/2001 umbenannt in International Accounting Standards Board (IASB) IATE:924831"
    International Accounting Standards Committee | IASC
    en
    Nóta "Replaced by the International Accounting Standards Board (IASB) IATE:924831"
    Comité des normes comptables internationales | IASC
    fr
    Sainmhíniú Commission internationale pour l'établissement de normes en matière de comptabilité Tagairt ---
    Nóta "Remplacé par l'IASB, IATE:924831 ."
  4. BUSINESS AND COMPETITION|accounting

    #638075

    IATE #2109039
    Caighdéain Idirnáisiúnta Chuntasaíochta na hEarnála Poiblí Tagairt "Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    IPSAS Tagairt "Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    internationale Rechnungsführungsgrundsätze für den öffentlichen Sektor | IPSAS
    de
    Sainmhíniú "internationales Regelwerk zur Rechnungslegung im öffentlichen Sektor, dessen Ziel die Vermittlung eines wahren und gerechten Bildes des finanziellen Zustandes (""true and fair view"") einer öffentlichen Gebietskörperschaft ist" Tagairt "Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/international-public-sector-accounting-standards.html?referenceKeywordName=IPSAS (18.11.13)"
    Nóta "orientieren sich an den in der Privatwirtschaft im Bereich der internationalen Rechnungslegung angewandten ""International Accounting Standards"" (IAS) IATE:787348 ; UPD: aka 18.11.13"
    IPSAS | IPSASs | International Public Sector Accounting Standards
    en
    Sainmhíniú "standards developed by International Public Sector Accounting Standards Board (IPSASB) [ IATE:3547831 ]" Tagairt "International Federation of Accountants (IFAC), http://www.ifac.org/public-sector/about-ipsasb [4.1.2013]"
    normes comptables internationales du secteur public | normes comptables internationales pour le secteur public | normes IPSAS
    fr
    Sainmhíniú "normes, élaborées par le Conseil des normes comptables internationales du secteur public [ IATE:3547831 ], qui énoncent des dispositions relatives à la comptabilisation, à l’évaluation, à la présentation et aux informations à fournir pour les opérations et les événements, dans les états financiers à usage général" Tagairt "COM-FR d'après ""Préface aux normes comptables internationales du secteur public"" (30.4.2007), http://www.ifac.org/sites/default/files/publications/files/preface-aux-normes-comptabl.pdf [17.1.2014]"
  5. BUSINESS AND COMPETITION|accounting

    #649746

    IATE #3547831
    An Bord um Chaighdeáin Idirnáisiúnta Chuntasaíochta na hEarnála Poiblí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    International Public Sector Accounting Standards Board | International Public Sector Accounting Standard Board | IPSASB
    en
    Sainmhíniú "independent standard-setting board that develops high-quality international public sector accounting standards (IPSASs) [ IATE:2109039 ], guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements" Tagairt "International Federation of Accountants (IFAC), http://www.ifac.org/public-sector/about-ipsasb [4.1.2013]"
    Conseil des normes comptables internationales du secteur public | IPSASB
    fr
    Sainmhíniú "organe qui élabore des normes de comptabilité de haute qualité à l'intention du secteur public (les IPSAS) [ IATE:2109039 ], ainsi que des guides et des ressources s'adressant aux entités du secteur public du monde entier, en vue de la préparation des états financiers généraux" Tagairt "COM-FR, d'après Fédération internationale des comptables (IFAC), http://www.ifac.org/fr/public-sector [4.1.2013]"
  6. EUROPEAN UNION|European Union law|EU act|EC Regulation

    #669430

    IATE #3641839
    Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Iúil 2002 maidir le caighdeáin idirnáisiúnta chuntasaíochta a chur i bhfeidhm Tagairt Téarmeolaithe COM-GA
    ga
    Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Iúil 2002 maidir le cur i bhfeidhm na gcaighdeán idirnáisiúnta cuntasaíochta Tagairt Téarmeolaithe COM-GA
    ga
    Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
    en
  7. BUSINESS AND COMPETITION|accounting · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations · INTERNATIONAL ORGANISATIONS

    #615350

    IATE #924831
    an Bord um Chaighdeáin Idirnáisiúnta Chuntasaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'De réir mholtaí cuntasóireachta an Bhoird um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASB) ba cheart don ghnóthas luach cóir na roghanna ar dháta an deonaithe a ríomh trí bhíthin phraghas ceangail na scaireanna ag an uair sin a iolrú faoi líon na roghanna a mheasfar a bheidh infheidhmithe ar dháta an dílsithe agus é a roinnt ar líon na mblianta seirbhíse a mheasfar a sholáthrófar go dtí dáta an dílsithe.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    IASB Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'De réir mholtaí cuntasóireachta an Bhoird um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASB) ba cheart don ghnóthas luach cóir na roghanna ar dháta an deonaithe a ríomh trí bhíthin phraghas ceangail na scaireanna ag an uair sin a iolrú faoi líon na roghanna a mheasfar a bheidh infheidhmithe ar dháta an dílsithe agus é a roinnt ar líon na mblianta seirbhíse a mheasfar a sholáthrófar go dtí dáta an dílsithe.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    International Accounting Standards Board | IASB
    de
    Sainmhíniú "für die Entwicklung der internationalen Rechnungslegungsstandards (IFRS) IATE:926133 )zuständiges, international besetztes unabhängiges Expertengremium" Tagairt "vgl. Gabler Wirtschaftslexikon, Stichw. International Accounting Standards Board (IASB) http://wirtschaftslexikon.gabler.de/Definition/international-accounting-standards-board-iasb.html (31.1.2019)"
    International Accounting Standards Board | internation accounting standard board | IASB
    en
    Sainmhíniú independent standard-setting body which sets the International Financial Reporting Standards Tagairt "Council-EN, based on About the IFRS and the IASB, IFRS website, http://www.ifrs.org/Pages/default.aspx [17.1.2013]"
    Nóta "Its members (currently 15 full-time members) are responsible for the development and publication of IFRSs IATE:926133 and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee IATE:926107 . The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession."
    Conseil des normes comptables internationales | Conseil international des normes comptables | IASB
    fr
    Sainmhíniú organe chargé de préparer et d'adopter des normes comptables internationales Tagairt "Petit lexique de 12 abréviations comptables http://csoec-front1.heb.fr.colt.net/60/Documents/Pdf/Presse/LaCompta/PetitLexiqueAbreviationComptables.pdf (DER, 04/07/2007)"
    Nóta "L'IASB a remplacé le Comité des normes comptables internationales [ IASC, IATE:782761 ]. Pour le secteur public, l'organe responsable est le Conseil des normes comptables internationales du secteur public, IATE:3547831 ."