Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #644731

    IATE #3520359
    toisc ualúcháin ama Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zeitgewichtungsfaktor
    de
    Definition Verhältnis zwischen der Zahl von Tagen, an denen sich die betreffenden Aktien in Umlauf befanden, und der Gesamtzahl von Tagen der Periode Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 33.20, CELEX:32008R1126/DE"
    Comment die Definition bezieht sich auf den speziellen Kontext des IAS 33
    time-weighting factor
    en
    Definition The time-weighting factor is the number of days that the shares are outstanding as a proportion of the total number of days in the period; a reasonable approximation of the weighted average is adequate in many circumstances. Reference International Accounting Standard 33