Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

2 results

  1. FINANCE

    #650641

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

    #639602

    IATE #2233470
    costas amúchta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    amortisierte Kosten
    de
    amortised cost | amortized cost
    en
    Definition 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 Reference "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]"
    Comment "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