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  1. #2324961

    An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le difríochtaí malartaithe i ngeall ar ráitis airgeadais máthairchuideachta a aistriú nó eintitis saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  2. #2600737

    An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le difríochtaí malartaithe i ngeall ar ráitis airgeadais máthairchuideachta a aistriú nó eintitis saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  3. #2974363

    difríochtaí sna rátaí malairte a eascraíonn as aistriú na ráiteas airgeadais a bhaineann le hoibríocht eachtrach (féach IAS 21).

    exchange differences arising on the translation of the financial statements of a foreign operation (see IAS 21).

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  4. #2979308

    glandifríochtaí ráta malairte a eascraíonn as na ráitis airgeadais a aistriú go dtí an t-airgeadra tuairiscithe, agus as oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis; agus

    net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  5. #2980069

    na glandifríochtaí ráta malairte a eascraíonn as na ráitis airgeadais a aistriú go dtí airgeadra tuairiscithe difriúil, agus as oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe;

    the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  6. #2322319

    An méid cánach ioncaim a bhaineann le méideanna a aithnítear in ioncam cuimsitheach eile i ndáil le difríochtaí sna rátaí malairte ar aistriú ráiteas airgeadais máthairchuideachta nó eintitis saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  7. #2322845

    An méadú (laghdú) i sócmhainní bitheolaíocha a eascraíonn as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  8. #2322852

    An méadú (laghdú) i gcáilmheas a eascraíonn as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  9. #2322858

    An méadú (laghdú) i sócmhainní doláimhsithe seachas cáilmheas a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  10. #2322861

    An méadú (laghdú) ar mhaoin infheistíochta a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  11. #2322864

    An t-athrú ar dhliteanais árachais a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú go dtí airgeadra tuairiscithe difriúil, agus as oibríocht eachtrach a aistriú go dtí an t-airgeadra tuairiscithe.

    The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  12. #2322869

    An méadú (laghdú) ar mhaoin, gléasra agus trealamh a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  13. #2325033

    An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le difríochtaí malartaithe i ngeall ar ráitis airgeadais máthairchuideachta a aistriú nó eintiteas saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  14. #2598102

    An méid cánach ioncaim a bhaineann le méideanna a aithnítear in ioncam cuimsitheach eile i ndáil le difríochtaí sna rátaí malairte ar aistriú ráiteas airgeadais máthairchuideachta nó eintitis saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  15. #2598628

    An méadú (laghdú) i sócmhainní bitheolaíocha a eascraíonn as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  16. #2598635

    An méadú (laghdú) i gcáilmheas a eascraíonn as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  17. #2598641

    An méadú (laghdú) i sócmhainní doláimhsithe seachas cáilmheas a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  18. #2598644

    An méadú (laghdú) ar mhaoin infheistíochta a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  19. #2598647

    An t-athrú ar dhliteanais árachais a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú go dtí airgeadra tuairiscithe difriúil, agus as oibríocht eachtrach a aistriú go dtí an t-airgeadra tuairiscithe.

    The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  20. #2598652

    An méadú (laghdú) ar mhaoin, gléasra agus trealamh a leanann as na glandifríochtaí sna rátaí malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe.

    The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  21. #2600809

    An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le difríochtaí malartaithe i ngeall ar ráitis airgeadais máthairchuideachta a aistriú nó eintiteas saorsheasaimh chuig airgeadra tuairiscithe difriúil.

    The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  22. #2974833

    na glandifríochtaí ráta malairte a eascraíonn as na ráitis airgeadais a aistriú ón airgeadra feidhmiúil go dtí airgeadra tuairiscithe difriúil, lena n-áirítear oibríocht eachtrach a aistriú go dtí airgeadra tuairiscithe an eintitis tuairiscithe; agus

    the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)