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  1. BUSINESS AND COMPETITION|accounting|accounting

    #639984

    IATE #2243159
    lagú sócmhainní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertminderung von Vermögenswerten
    de
    Definition Absinken des durch die Nutzung oder den Verkauf eines Vermögenswerts erzielbaren Betrags unter den Buchwert Reference "International Accounting Standard (IAS) 37 i.d.Fassg. d. VO 1126/2008 Übernahme bestimmter internationaler Rechnungslegungsstandards, S.215ff. (ABl. L_320/2008, S.1) CELEX:32008R1126/DE"
    Comment DIV: RSZ, 23.2.09
    impairment of assets
    en
    Definition state when the carrying amount of assets exceeds the recoverable amount Reference "COM-EN based on: IAS Plus (Deloitte) > Overview of International Financial Reporting Standards > IAS 36 Impairment of assets, http://www.iasplus.com/standard/ias36.htm [13.4.2011]"
    Comment "See also carrying amount: IATE:3519283 and recoverable amount: IATE:3520156"
    dépréciation d'actifs | dépréciation des actifs
    fr
    Comment "un actif est déprécié lorsque sa valeur comptable excède sa valeur recouvrable Source:Site L’actualité des normes IAS IFRS > Les normes IAS IFRS > IAS 36: dépréciation d’actifs http://www.iasifrs.fr/ias-36-depreciation-dactifs/ [10.10.2013]"