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1 advisory
adjectivein an advisory capacity — in beratender Funktion
* * ** * *Ad·vi·so·ry, Con·cili·ation and Ar·bi·ˈtra·tion Ser·vice, ACASn ≈ Schlichtungsstelle f für Arbeitskonflikte* * *[əd'vaIzərI]adjberatendto act in a purely advisory capacity — rein beratende Funktion haben
* * *advisory [-zərı] adj beratend:advisory board Beratungsstelle f;in an advisory capacity in beratender Funktion;advisory committee Beratungsausschuss m;advisory council Beirat m;advisory opinion (Rechts)Gutachten n;* * *adjectiveadvisory committee — Beratungsausschuss, der
* * *adj.beratend adj. -
2 EFRAG
EFRAG (Abk. für European Financial Reporting Advisory Group) ACC Europäische Beratende Expertengruppe f für IFRS-Rechnungslegung (berät die EU-Kommission im Rahmen des Endorsement-Prozesses = endorsement procedure: vom IASB verabschiedete Rechnungslegungsstandards bekommen rechtsverbindliche Bedeutung erst durch die Übernahme in europäisches Recht, nach einem besonderen EU-Rechtssetzungsverfahren, dem sog. Endorsement = Anerkennung, Billigung; EU-VO 1606/2002 = IAS-Verordnung, umgesetzt in Deutschland durch § 315a HGB)
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