Gaois

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3 results

  1. ECONOMICS · BUSINESS AND COMPETITION|accounting

    #623322

    IATE #1239453
    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"
    túschostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anschaffungskosten | Beschaffungskosten | Anlagekosten
    de
    Definition Aufwendungen zur Anschaffung eines Wirtschaftsgutes, umfassend Kaufpreis und Anschaffungsnebenkosten Reference 1)International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    cost of acquisition | historical cost | initial costs
    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]"
    coût d'acquisition | coût à l'origine
    fr
    Definition somme des dépenses faites pour obtenir un bien, c'est-à-dire le prix d'achat majoré des frais accessoires d'acquisition Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. 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
  3. FINANCE|financial institutions and credit · FINANCE|insurance

    #623378

    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 expenses | expenses of acquisition | acquisition costs | costs of acquisition
    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 ] "
    coûts d'acquisition | frais 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 ]"