#2327125
Iarmhairt chánach speansais nach bhfuil in-asbhainte agus brabús inchánach (caillteanas cánach) á chinneadh
Tax effect of expense not deductible in determining taxable profit (tax loss)
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
649 toradh in 58 doiciméad
#2327157
Iarmhairt ráta cánach speansais nach bhfuil in-asbhainte agus brabús inchánach (caillteanas cánach) á chinneadh
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
#2602901
Iarmhairt chánach speansais nach bhfuil in-asbhainte agus brabús inchánach (caillteanas cánach) á chinneadh
Tax effect of expense not deductible in determining taxable profit (tax loss)
#2602933
Iarmhairt ráta cánach speansais nach bhfuil in-asbhainte agus brabús inchánach (caillteanas cánach) á chinneadh
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
#2974356
Aithneofar cáin reatha agus cáin iarchurtha lasmuigh de bhrabús nó caillteanas má bhaineann an cháin le hítimí a aithníodh, sa tréimhse chéanna nó i dtréimhse eile, lasmuigh de bhrabús nó caillteanas.
Current tax and deferred tax shall be recognised outside profit or loss if the tax relates to items that are recognised, in the same or a different period, outside profit or loss.
#1302373
Faoiseamh i leith caillteanas cánach brabús corparáide.
Relief in respect of corporation profits tax losses.
#1363096
Forálacha a bhaineann le faoiseamh i leith caillteanas cánach brabús corparáide áirithe.
Provisions relating to relief for certain corporation profits tax losses.
#1379932
(8) I gcás ina ndéanfar, d'aon bhliain mheasúnachta, caillteanas a chomhiomlánú le brabúis nó gnóchain de réir fho-alt (2) (b), agus gur mó méid an chaillteanais sin ná na brabúis nó na gnóchain sin, measfar chun críocha Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967 , gur caillteanas trian den anbharr sin a tabhaíodh sa trádáil feirmeoireachta sa bhliain deiridh de na trí bliana a bhfuil an phearsa aonair le cur faoi mhuirear cánach i leith mheánmhéid na mbrabús nó na ngnóchan lena linn don bhliain mheasúnachta sin, agus ní bheidh aon chaillteanas a bheidh arna chomhiomlánú amhlaidh i dteideal faoisimh faoi aon fhoráil de na hAchtanna Cánach Ioncaim, ar leith ón bhfo-alt seo.
(8) Where, for any year of assessment, a loss is aggregated with profits or gains in accordance with subsection (2) (b), and the amount of the said loss is in excess of the said profits or gains, one-third of the amount of such excess shall be deemed for the purposes of Chapter I of Part XIX of the Income Tax Act, 1967 , to be a loss sustained in the trade of farming in the final year of the three years on the average of the profits or gains of which the individual is to be charged to tax for that year of assessment, and any loss so aggregated shall not be eligible for relief under any provision of the Income Tax Acts, apart from this subsection.
#1438526
Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
Tax on profit or loss on ordinary activities
#1438541
Cáin ar bhrabús nó caillteanas urghnách
Tax on extraordinary profit or loss
#1438605
Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
Tax on profit or loss on ordinary activities
#1438620
Cáin ar bhrabús nó caillteanas urghnách
Tax on extraordinary profit or loss
#1438649
Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
Tax on profit or loss on ordinary activities
#1438658
Cáin ar bhrabús nó caillteanas urghnách
Tax on extraordinary profit or loss
#1438732
Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
Tax on profit or loss on ordinary activities
#1438741
Cáin ar bhrabús nó caillteanas urghnách
Tax on extraordinary profit or loss
#1501550
Mar a dhéileálfar, ó thaobh cánach, le brabúis, caillteanais agus gnóchain chaipitiúla a eascraíonn as gníomhaíochtaí grúpála (GELE).
Tax treatment of profits, losses and capital gains arising from activities of a grouping (EEIG).
#2003002
an méid brabúis nó caillteanais roimh cháin ioncaim;
the amount of profit or loss before income tax;
#2314279
An méid brabúis (caillteanais) le haghaidh tréimhse sula n-asbhainfear speansas cánach.
The amount of profit (loss) for a period before deducting tax expense.
#2314653
[Féach: Speansas cánach iarchurtha (ioncam); Brabús (caillteanas)]
[Refer: Deferred tax expense (income); Profit (loss)]
#2314972
Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, roimh cháin
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax
#2314975
Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, glan ó cháin
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax
#2315886
Comhpháirteanna d’ioncam cuimsitheach eile a athaicmeofar ina mbrabús nó ina gcaillteanas, roimh cháin [abstract]
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
#2316774
Speansas cánach iarchurtha (ioncam) a aithnítear i mbrabús nó i gcaillteanas
Deferred tax expense (income) recognised in profit or loss
#2321108
Ioncam (caiteachais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, roimh cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
#2321112
Ioncam (speansais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, glan ó cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
#2324401
Glanghluaiseacht i gcáin iarchurtha a eascraíonn as iarmhéideanna cuntais iarchurtha rialála a bhaineann le brabús nó caillteanas
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
#2325066
Ioncam cuimsitheach eile a athaicmeofar chuig brabús nó caillteanas, roimh cháin
Other comprehensive income that will be reclassified to profit or loss, before tax
#2325068
An méid ioncaim chuimsithigh eile a athaicmeofar chuig brabús nó caillteanas, roimh cháin.
The amount of other comprehensive income that will be reclassified to profit or loss, before tax.
#2325069
Iomlán an ioncaim chuimsithigh eile a athaicmeofar chuig brabús nó caillteanas, roimh cháin
Total other comprehensive income that will be reclassified to profit or loss, before tax
#2325070
Ioncam cuimsitheach eile a athaicmeofar chuig brabús nó caillteanas, glan ó cháin
Other comprehensive income that will be reclassified to profit or loss, net of tax
#2325073
Iomlán an ioncaim chuimsithigh eile a athaicmeofar chuig brabús nó caillteanas, glan ó cháin
Total other comprehensive income that will be reclassified to profit or loss, net of tax
#2325074
Ioncam cuimsitheach eile nach n-athaicmeofar chuig brabús nó caillteanas, roimh cháin
Other comprehensive income that will not be reclassified to profit or loss, before tax
#2325076
Iomlán an ioncaim chuimsithigh eile nach n-athaicmeofar chuig brabús nó caillteanas, roimh cháin
Total other comprehensive income that will not be reclassified to profit or loss, before tax
#2325077
Ioncam cuimsitheach eile nach n-athaicmeofar chuig brabús nó caillteanas, glan ó cháin
Other comprehensive income that will not be reclassified to profit or loss, net of tax
#2325079
Iomlán an ioncaim chuimsithigh eile nach n-athaicmeofar chuig brabús nó caillteanas, glan ó cháin
Total other comprehensive income that will not be reclassified to profit or loss, net of tax
#2325653
Brabús (caillteanas) roimh cháin
Profit (loss) before tax
#2325655
An brabús (caillteanas) roimh speansas cánach nó ioncam.
The profit (loss) before tax expense or income.
#2327139
Speansas (ioncam) cánach a bhaineann le hathruithe i mbeartais chuntasaíochta agus earráidí a chuirtear san áireamh i mbrabús nó caillteanas
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
#2327148
Speansas (ioncam) cánach a bhaineann le brabús (caillteanas) ó ghnáthghníomhaíochtaí oibríochtaí scortha
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
#2327150
An speansas (ioncam) cánach a bhaineann le brabús (caillteanas) a eascraíonn as gnáthghníomhaíochtaí oibríochtaí scortha.
The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations.
#2503445
tráth an idirbhirt, nach ndéanann sé difear do bhrabús cuntasaíochta ná do bhrabús inchánach (caillteanas cánach); agus
at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss); and
#2590140
An méid brabúis (caillteanais) le haghaidh tréimhse sula n-asbhainfear speansas cánach.
The amount of profit (loss) for a period before deducting tax expense.
#2590513
[Féach: Speansas cánach iarchurtha (ioncam); Brabús (caillteanas)]
[Refer: Deferred tax expense (income); Profit (loss)]
#2590832
Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, roimh cháin
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax
#2590835
Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, glan ó cháin
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax
#2591746
Comhpháirteanna d’ioncam cuimsitheach eile a athaicmeofar ina mbrabús nó ina gcaillteanas, roimh cháin [abstract]
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
#2592631
Speansas cánach iarchurtha (ioncam) a aithnítear i mbrabús nó i gcaillteanas
Deferred tax expense (income) recognised in profit or loss
#2596889
Ioncam (caiteachais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, roimh cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
#2596893
Ioncam (speansais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, glan ó cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax