Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #629635

    IATE #1487778
    sócmhainn sheasta dholáimhsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ní bheidh na costais a dhearbhóidh an tairgeoir le linn dó conradh um aisíocaíocht iomlán costas nó conradh um aisíocaíocht pháirteach costas a chomhlíonadh incháilithe ach amháin sna cásanna seo a leanas: (a) tá siad tabhaithe iarbhír i rith fhad an chonartha, cé is moite de chostais an trealaimh, na mbonneagar agus na sócmhainní seasta doláimhsithe is gá chun an conradh a chomhlíonadh, nithe a fhéadfar a mheas mar incháilithe i leith iomlán a luacha ceannaigh;' Reference "Rialachán (AE) Uimh. 377/2014 lena mbunaítear Clár Copernicus agus lena n-aisghairtear Rialachán (AE) Uimh. 911/2010, CELEX:32014R0377/GA"
    immaterieller Anlagewert | langfristiger immaterieller Vermögenswert
    de
    intangible fixed asset | intangible non-current asset | intangible capital asset | fixed intangible asset | non-current intangible asset
    en
    Definition identifiable non-monetary asset without physical substance, created or acquired by a company for use on a continuing basis in the course of the company’s activities Reference "COM-Terminology Coordination, based on:- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version 1.4.2021, International Accounting Standard 38: Intangible assets, Definitions, intangible asset - LexisNexis > ... > What is an intangible fixed asset? (16.11.2021)"
    actif incorporel | immobilisation incorporelle
    fr
    Definition actif sans support matériel tel qu'un fonds de commerce, un brevet, des droits d'auteur, une marque Reference "FranceTerme, actif incorporel (28.6.2021)"