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

    #623536

    IATE #1240008
    luach inréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zeitwert | Gegenwartswert
    de
    Definition Wert, der einem Wirtschaftsgut bei gegenwärtiger Veräußerung beizumessen ist Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    realisable value
    en
    Definition value of an asset that can be realized upon the sale of the asset Reference "'Net Realizable Value - NRV', Investopedia, http://www.investopedia.com/terms/n/nrv.asp [19.9.2017]"
    valeur réalisable
    fr
  2. BUSINESS AND COMPETITION|accounting

    #644277

    IATE #3519435
    sócmhainn reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierbarer Wert
    de
    current asset
    en
    Definition asset that is a) expected to be realized or held for sale or consumption in the entity’s normal operating cycle; b) held primarily for the purpose of trading; c) expected to be realized within twelve months after the reporting period; or d) is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2021, IFRS 5 - Non-current assets held for sale and discontinued operations, Appendix A - Defined terms"
    valeur réalisable
    fr