Rele IFRS Flashcards

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1
Q

Immaterieller Vermögenswert

A

intangible asset

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2
Q

identifizierbar

A

identifiable

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3
Q

nicht monetär

A

non-monentary

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4
Q

Vermögenswert

A

asset

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5
Q

ohne physische Substanz

A

without physical substance

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6
Q

technische Machbarkeit

A

technical feasability

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7
Q

Beabsichtigte Vollendung

A

intention to complete

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8
Q

Fähigkeit

A

ability

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9
Q

(ökonomischer) Vorteil

A

benefit

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10
Q

Verfügbarkeit

A

availability

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11
Q

Nutzen / nutzenbringend

A

usefulness

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12
Q

(zuverlässige) Ermittlung

A

measure

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