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13 results in 5 documents

  1. #2314640

    Coigeartuithe le haghaidh laghdaithe (méadaithe) ar speansais réamhíoctha

    Adjustments for decrease (increase) in prepaid expenses

    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. #2314642

    [Féach: Speansais réamhíoctha reatha; Brabús (caillteanas)]

    [Refer: Current prepaid expenses; Profit (loss)]

    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)

  3. #2316468

    Costais réamhíoctha reatha

    Current prepaid expenses

    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)

  4. #2590500

    Coigeartuithe le haghaidh laghdaithe (méadaithe) ar speansais réamhíoctha

    Adjustments for decrease (increase) in prepaid expenses

    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)

  5. #2590502

    [Féach: Speansais réamhíoctha reatha; Brabús (caillteanas)]

    [Refer: Current prepaid expenses; Profit (loss)]

    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)

  6. #2592325

    Costais réamhíoctha reatha

    Current prepaid expenses

    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)

  7. #2314641

    Coigeartuithe le haghaidh an laghdaithe (an mhéadaithe) ar speansais réamhíoctha chun brabús (caillteanas) a réiteach le glansreabhadh airgid ó ghníomhaíochtaí oibriúcháin (agus a úsáidtear sna gníomhaíochtaí sin).

    Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities.

    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. #2590501

    Coigeartuithe le haghaidh an laghdaithe (an mhéadaithe) ar speansais réamhíoctha chun brabús (caillteanas) a réiteach le glansreabhadh airgid ó ghníomhaíochtaí oibriúcháin (agus a úsáidtear sna gníomhaíochtaí sin).

    Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities.

    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)

  9. #2974999

    Má tá an méid a íocadh cheana níos mó ná méid neamhlascainithe na sochar, aithneoidh eintiteas an méid farasbairr sin mar shócmhainn (speansas réamhíoctha) a mhéid a bheidh laghdú ar íocaíochtaí amach anseo nó aisíocaíocht airgid thirim, mar shampla, mar thoradh ar an réamhíocaíocht.

    If the amount already paid exceeds the undiscounted amount of the benefits, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.

    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)

  10. #2991970

    Má tá an ranníocaíocht a íocadh cheana níos mó ná an ranníocaíocht atá dlite le haghaidh seirbhíse roimh dheireadh na tréimhse tuairiscithe, aithneoidh eintiteas an méid farasbairr sin mar shócmhainn (speansas réamhíoctha) a mhéid a bheidh laghdú ar íocaíochtaí amach anseo nó aisíocaíocht airgid thirim, mar shampla, mar thoradh ar an réamhíocaíocht.

    If the contribution already paid exceeds the contribution due for service before the end of the reporting period, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.

    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)

  11. #227977

    Nuair a dhéanfaidh an Chúirt ordú cothabhála, ordú ag athrú ordú cothabhála, ag urscaoileadh ordú cothabhála nó ag urscaoileadh cuid de, ordú eatramhach nó ordú cnapshuime i leith caiteachas i ndáil le breith nósochraid linbh chleithiúnaigh, tabharfaidh an Cléireach cóip den ordú arna dhéanamh amhlaidh don fhéichiúnaí cothabhála nó don pháirtí is freagróir (de réir mar a bheidh), nó cuirfidh sé nó sí leis an ngnáthphost réamhíoctha chuige nó chuici í.

    Where the Court makes a maintenance order, an order varying, discharging or discharging part of such order, an interim order or a lump sum order in respect of the birth or funeral expenses of a dependent child, the Clerk shall give to, or send by prepaid ordinary post to the maintenance debtor or the respondent party (as the case may be) a copy of the order so made.

    S.I. No. 93 of 1997: The District Court Rules

  12. #459302

    (b) déanfar aon réamhíocaíocht mar aon le hús fabhraithe ar an méid réamhíoctha agus faoi réir an tIasachtaí do shlánú Iasachtóirí i leith aon chostas, caiteachas nó táillí a fhulaingeoidh siad (lena n-áirítear costais maoinithe bhriste agus costais fálaithe bhriste) de dhroim na réamhíocaíochta sin.

    (b) any prepayment shall be made together with accrued interest on the amount prepaid and subject to the Borrower indemnifying Lenders in respect of any costs, expenses or fees they suffer (including broken funding and broken hedging costs) as a consequence of such prepayment.

    EURO AREA LOAN FACILITY ACT 2010

  13. #2977179

    Ní sócmhainní airgeadais iad sócmhainní (amhail speansais réamhíoctha) arb é an tairbhe eacnamaíoch a bheidh ann amach anseo ina leith é earraí nó seirbhísí a fháil seachas an ceart chun airgead tirim nó sócmhainn airgeadais eile a fháil.

    Assets (such as prepaid expenses) for which the future economic benefit is the receipt of goods or services, rather than the right to receive cash or another financial asset, are not financial assets.

    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)