Terms for subject Accounting containing a

English	Irish
acquired in a business combination	a fuarthas i gcomhcheangal idir gnólachtaí
amortised cost of a financial asset or financial liability	costas amúchta ar shócmhainn airgeadais nó ar dhliteanas airgeadais
assets held by a long-term employee benefit fund	sócmhainní atá i seilbh ag ciste sochar fadtéarmach d'fhostaithe
class A preference share	scair thosaíochta aicme A
cost of inventories of a service provider	costas fardal soláthraí seirbhíse
derecognise a financial instrument	dí-aithin ionstraim airgeadais
determining whether an Arrangement contains a lease	cinneadh a dhéanamh an bhfuil léas ina chuid de shocrú nó nach bhfuil
end of a financial period	deireadh tréimhse airgeadais
evaluating the substance of transactions involving the legal form of a lease	meastóireacht a dhéanamh ar shubstaint idirbheart a bhfuil léas i bhfoirm dlí i dtrácht iontu
hedges of a net investment in a foreign operation	fáluithe de ghlan-infheistíocht in oibríocht eachtrach
interest rate implicit in a lease	ráta úis atá intuigthe i léas
investor in a joint venture	infheisteoir i gcomhfhiontar
to keep a stock-account	cuntas stoic a choinneáil
liabilities arising from participating in a specific market-waste electrical and electronic equipment	dliteanais de bharr rannpháirtíocht i margadh sonrach-dramhthrealamh leictreach agus leictreonach
net investment in a foreign entity	glaninfheistíocht in eintiteas eachtrach
net investment in a foreign operation	glaninfheistíocht in oibríocht eachtrach
net investment in a lease	glaninfheistíocht i léas
participants in a pension plan	rannpháirtithe i bplean pinsin
present value of a defined benefit obligation	luach láithreach oibleagáide sochar sainithe
refund or a reduction in future contributions	aisíoc nó laghdú ar ranníocaíochtaí todhchaí
rewards associated with a leased asset	luaíochtaí atá bainteach le sócmhainn léasaithe
risks associated with a leased asset	rioscaí a ghabhann le sócmhainn léasaithe
to strike a balance	iarmhéid an chuntais a dhearbhú
technical feasibility and commercial viability of extracting a mineral resource	an fhéidearthacht theicniúil agus an inmharthanacht tráchtála a bhaineann le hastarraingt acmhainne mianraí
the limit on a defined benefit asset, minimum funding requirements and their interaction	an teorainn ar shócmhainn sochair shainithe, na híoscheanglais chistiúcháin agus a n-idirghníomhaíocht
to write off a bad debt	drochfhiach a dhíscríobh