Gaois

Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

2 thoradh

  1. BUSINESS AND COMPETITION|accounting

    #682468

    IATE #3519473
    pleananna sochar sainithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    leistungsorientierte Pläne
    de
    Sainmhíniú formelle oder informelle Vereinbarungen, durch die ein Unternehmen einem oder mehreren Arbeitnehmern Versorgungsleistungen nach Beendigung des Arbeitsverhältnisses gewährt Tagairt "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates, CELEX:32008R1126/DE"
    defined benefit plans
    en
    Sainmhíniú retirement benefit plans under which amounts to be paid as retirement benefits are determined by reference to a formula usually based on employees' earnings and/or years of service Tagairt "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IAS 26"
  2. BUSINESS AND COMPETITION|accounting

    #577034

    IATE #3520374
    dliteanas idirthréimhseach (pleananna sochar sainithe) Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    transitional liability
    en
    Sainmhíniú The following total:(a) the present value of the obligation at the date of adopting IAS 19 (revised); (b) minus the fair value, at the date of adoption, of plan assets (if any) out of which the obligations are to be settled directly;(c) minus any past service cost that should be recognised in later periods. Tagairt IASCF, Key term list