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. BUSINESS AND COMPETITION|accounting

    #644279

    IATE #3519439
    dliteanas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kurzfristige Verbindlichkeiten
    de
    current liabilities | current liability | short-term liabilities | CL
    en
    Definition liabilities that satisfy any of the following criteria: (a) they are expected to be settled in the entity's normal operating cycle; (b) they are held primarily for the purpose of being traded; (c) they are due to be settled within 12 months after the balance sheet date; or (d) the entity does not have an unconditional right to defer their settlement for at least 12 months after the balance sheet date Reference "- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Accounting Standard 1. Presentation of Financial Statements, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias1_en.pdf [21.11.2017]"
    passif circulant | dettes à court terme | passif à court terme | passifs courants | PC
    fr
    Definition il est composé des dettes d'exploitation et des dettes hors exploitation Reference JOCE C279/2000