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principju
principle
Letzte Aktualisierung: 2014-11-21
Nutzungshäufigkeit: 3
Qualität:
il-principju
principle
Letzte Aktualisierung: 2014-11-21
Nutzungshäufigkeit: 2
Qualität:
il-principju ta » trattament indaqs m' ghandux ikun ta » ostaklu ghal xi divrenzjar oggettivament gustifikat minn sitwazzjonijiet nazzjonali specifici .
the principle of equal treatment should not prevent any differentiation objectively justified by specific national situations .
( f) il-principju tat-tkattir( accruals): l-introjtu u l-ispejjes ghandhom ikunu rikonoxxuti fil-perjodu tal-kontijiet li fih ikunu mwettqa jew minfuqa u mhux skond il-perjodu li fih ikunu akkwistati jew imhallsa;
( f) the accruals principle: income and expenses shall be recognised in the accounting period in which they are earned or incurred and not according to the period in which they are received or paid;