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6 results

  1. BUSINESS AND COMPETITION|accounting|accounting · FINANCE|taxation|tax on income

    #546920

    IATE #1125962
    costas fála Reference An tAcht Airegeadais 2010
    ga
    Context 'I gcás gur faoi threoir costas fála nó faoi threoir fáltas diúscartha ionstraime lena mbaineann fomhír (i) d’fho-alt (2)(a)aríomhtar brabús nó caillteanas ar chonradh todhchaíochtaí, go díreach nó go neamhdhíreach, ansin—' Reference An tAcht Airegeadais 2010
    Anschaffungskosten
    de
    Definition der zum Erwerb eines Wirtschaftsguts des Anlagevermögens gezahlte oder zahlbare Betrag an Zahlungsmitteln oder Zahlungsmitteläquivalenten oder der Wert sonstiger hierzu ausgetauschter oder verbrauchter Vermögenswerte zum Zeitpunkt des Erwerbs Reference Council-DE nach Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage, Art.4 Nr. 21 CELEX:52016PC0685/DE
    acquisition cost
    en
    Definition amount of cash or cash equivalents paid or payable or the value of other assets given in exchange for or consumed to acquire a fixed tangible asset at the time of its acquisition Reference COM-EN, based on: Proposal for a Council Directive on a Common Corporate Tax Base. COM/2016/0685 final - 2016/0337 (CNS), CELEX:52016PC0685/EN
    coût d'achat
    fr
  2. FINANCE|financial institutions and credit · FINANCE|insurance

    #551266

    IATE #1239608
    costais fála Reference An tAcht Airegeadais 2010
    ga
    Context 'I gcás gur faoi threoir costas fála nó faoi threoir fáltas diúscartha ionstraime lena mbaineann fomhír (i) d’fho-alt (2)(a)aríomhtar brabús nó caillteanas ar chonradh todhchaíochtaí, go díreach nó go neamhdhíreach, ansin—' Reference An tAcht Airegeadais 2010
    speansas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anschaffungsnebenkosten | Abschlusskosten
    de
    Definition Aufwendungen, die neben dem Kaufpreis beim Erwerb eines Wirtschaftsgutes anfallen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    acquisition costs | expenses of acquisition | costs of acquisition | acquisition expenses
    en
    Definition outlays incurred in addition to the purchase price in connection with the acquisition of assets Reference International Accounting Lexicon, UEC-Group Accounts
    Comment See also:- deferred acquisition costs [ IATE:3519465 ]
    frais d'acquisition | coûts d'acquisition
    fr
    Definition coûts engagés pour l'acquisition d'activités d'assurance nouvelles ou renouvelées Reference COM-FR, d'après:Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]
    Comment Il s'agit, par exemple, de commissions, de frais médicaux et de certains coûts de souscription et d'établissement des contrats.Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]Voir également coûts d'acquisition différés [ IATE:3519465 ]
  3. BUSINESS AND COMPETITION|accounting · ECONOMICS

    #551177

    IATE #1239453
    túschostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    costas stairiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sna cuntais náisiúnta, déantar an aistarraingt ón stoc a luacháil ag praghsanna reatha an mhargaidh, ach sna cuntais ghnó déantar an aistarraingt ón stoc a luacháil ag a costas stairiúil, i.e. an praghas a bhí ar na hearraí nuair a ceannaíodh iad.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    initial costs | historical cost | cost of acquisition
    en
    Definition all the costs associated with buying a good, a service, or an asset Reference COM-Terminology Coordination, based on:"total acquisition cost". BusinessDictionary.com. http://www.businessdictionary.com/definition/total-acquisition-cost-TAC.html [18.7.2016]
  4. BUSINESS AND COMPETITION|accounting

    #576201

    IATE #3519403
    costas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cost of an acquisition
    en
    Definition The amount of cash or cash equivalents paid or the fair value, at the date of exchange, of the other purchase consideration given by the acquirer in exchange for control over the net assets of the other enterprise, plus any costs directly attributable to the acquisition. Reference IASCF, Key term list
  5. BUSINESS AND COMPETITION|accounting · FINANCE|insurance

    #576256

    IATE #3519465
    costais éadála iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar athbhreithniú ar chostais éadála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí.' Reference 'Vhi um Chúram Sláinte Tuarascáil Bhliantúil & Cuntais 2010,' VHI Healthcare, https://www.vhi.ie/annual-reports/irish/annual_report_2010.pdf [31.5.2016]
    costais fála iarchurtha Reference Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte
    ga
    Context 'Déantar athbhreithniú ar chostais fála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí Reference Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte
    abgegrenzte Abschlusskosten
    de
    DAC | deferred acquisition costs
    en
    Definition deferring the sales costs that are associated with acquiring a new customer over the term of the insurance contract Reference 'deferred acquisition costs', WIKEPEDIA, https://en.wikipedia.org/wiki/Deferred_Acquisition_Costs [17.03.2016]
    Comment See also: acquisition costs (broader) [ IATE:1239608 ]
    coûts d'acquisition différés | frais d'acquisition reportés | coûts d'acquisistion reportés | frais d'acquisition différés
    fr
    Definition amortissement des coûts d'acquisition d'un contrat d'assurance sur la durée de vie de ce contrat Reference COM-FR, d'après: - Site de Trader-Finance.fr > Lexique Finance > entrée: Coûts d'acquisition différés, http://www.trader-finance.fr/lexique-finance/definition-lettre-C/Couts-d-acquisition-differes.html [5.1.2016] - Site Les Echos.fr > Lexique financier > entrée: Differed Acquisition Costs, http://www.lesechos.fr/finance-marches/vernimmen/definition_differed-acquisition-costs.html [5.1.2016] - Dictionnaire de la comptabilité et de la gestion financière, entrée: "deffered cost", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]
    Comment Voir également coûts d'acquisition [ IATE:1239608 ]
  6. BUSINESS AND COMPETITION|accounting

    #577109

    IATE #3520463
    costais iarchurtha éadála ar pholasaí árachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abgegrenzte Vertragsabschlusskosten
    de
    Definition Ausgaben zur Erlangung eines Vertrags bzw. Abschluss einer Police, die im Jahr der Zahlung aktiviert und in der/den folgenden Periode/n in den Aufwand gebucht werden Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    deferred policy acquisition costs
    en