Gaois

Search direction

Search mode

Filter results

Collections

111 results in 4 documents

  1. #2090094

    Dliteanais agus dliteanais theagmhasacha laistigh de raon feidhme IAS 37 nó IFRIC 21

    Liabilities and contingent liabilities within the scope of IAS 37 or IFRIC 21

    Commission Regulation (EU) 2021/1080 of 28 June 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16, 37 and 41, and International Financial Reporting Standards 1, 3 and 9 (Text with EEA relevance)

  2. #2317841

    Nochtadh: IFRIC 17.17 c

    Disclosure: IFRIC 17.17 c

    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. #2317970

    Nochtadh: IFRIC 5.11

    Disclosure: IFRIC 5.11

    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. #2317989

    Nochtadh: IFRIC 17.17 a

    Disclosure: IFRIC 17.17 a

    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)

  5. #2318513

    Nochtadh: IFRIC 17.15

    Disclosure: IFRIC 17.15

    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)

  6. #2319459

    Nochtadh: IFRIC 5 - Comhthoil

    Disclosure: IFRIC 5 - Consensus

    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. #2319877

    Nochtadh: IFRIC 2 - Nochtadh

    Disclosure: IFRIC 2 - Disclosure

    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. #2320202

    Nochtadh: IFRIC 17.16 a

    Disclosure: IFRIC 17.16 a

    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. #2320571

    Nochtadh: IAS 1.125, Nochtadh: IFRIC 14.10

    Disclosure: IAS 1.125, Disclosure: IFRIC 14.10

    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. #2321534

    Nochtadh: IFRIC 19.11

    Disclosure: IFRIC 19.11

    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. #2322432

    Nochtadh: IFRIC 17.16 b

    Disclosure: IFRIC 17.16 b

    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. #2324459

    Nochtadh: IFRIC 17.17 b

    Disclosure: IFRIC 17.17 b

    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. #2327194

    Nochtadh: IFRIC 2.13

    Disclosure: IFRIC 2.13

    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. #2589843

    IFRIC 14 10, IAS 1125

    IFRIC 14 10, IAS 1 125

    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. #2593757

    Nochtadh: IFRIC 17.17 c

    Disclosure: IFRIC 17.17 c

    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. #2593885

    Nochtadh: IFRIC 5.11

    Disclosure: IFRIC 5.11

    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. #2593904

    Nochtadh: IFRIC 17.17 a

    Disclosure: IFRIC 17.17 a

    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. #2594424

    Nochtadh: IFRIC 17.15

    Disclosure: IFRIC 17.15

    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. #2595298

    Nochtadh: IFRIC 5 - Comhthoil

    Disclosure: IFRIC 5 – Consensus

    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. #2595685

    Nochtadh: IFRIC 2 - Nochtadh

    Disclosure: IFRIC 2 – Disclosure

    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. #2595989

    Nochtadh: IFRIC 17.16 a

    Disclosure: IFRIC 17.16 a

    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. #2596353

    Nochtadh: IAS 1.125, Nochtadh: IFRIC 14.10

    Disclosure: IAS 1.125, Disclosure: IFRIC 14.10

    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)

  23. #2597315

    Nochtadh: IFRIC 19.11

    Disclosure: IFRIC 19.11

    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)

  24. #2598215

    Nochtadh: IFRIC 17.16 b

    Disclosure: IFRIC 17.16 b

    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)

  25. #2600237

    Nochtadh: IFRIC 17.17 b

    Disclosure: IFRIC 17.17 b

    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)

  26. #2602970

    Nochtadh: IFRIC 2.13

    Disclosure: IFRIC 2.13

    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)

  27. #2972579

    IFRIC 1 Athruithe ar Dhíchoimisiúnú, Athbhunú agus Dliteanais Chomhchosúla atá ann cheana

    IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

    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)

  28. #2972580

    IFRIC 2 Scaireanna Comhaltaí in Eintitis Chomharchumainn agus Ionstraimí Comhchosúla

    IFRIC 2 Members' Shares in Cooperative Entities and Similar Instruments

    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)

  29. #2972581

    IFRIC 5 Cearta chun Leasanna a eascraíonn as Cistí a bhaineann le Díchoimisiúnú, le hAthchóiriú agus le hAthshlánú Comhshaoil

    IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

    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)

  30. #2972582

    IFRIC 6 Dliteanais de bharr Rannpháirtíocht i Margadh Sonrach — Dramhthrealamh Leictreach agus Leictreonach

    IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment

    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)

  31. #2972583

    IFRIC 7 An Cur Chuige Athshonrúcháin a chur i bhfeidhm faoi IAS 29 Tuairisciú Airgeadais i nGeilleagair Hipearbhoilscitheacha

    IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

    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)

  32. #2972584

    IFRIC 10 Tuairisciú Airgeadais Eatramhach agus Lagú

    IFRIC 10 Interim Financial Reporting and Impairment

    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)

  33. #2972585

    IFRIC 12 Socruithe maidir le Lamháltas Seirbhíse

    IFRIC 12 Service Concession Arrangements

    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)

  34. #2972587

    IFRIC 16 Fáluithe de Ghlaninfheistíocht in Oibríocht Eachtrach

    IFRIC 16 Hedges of a Net Investment in a Foreign Operation

    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)

  35. #2972588

    IFRIC 17 Dáiltí Sócmhainní Neamhairgid ar Úinéirí

    IFRIC 17 Distributions of Non-cash Assets to Owners

    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)

  36. #2972589

    IFRIC 19 Dliteanais Airgeadais a Mhúchadh le hIonstraimí Cothromais

    IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

    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)

  37. #2972590

    IFRIC 20 Costais Scafa i gCéim Táirgthe Mianaigh Dromchla

    IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

    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)

  38. #2972591

    IFRIC 21 Tobhaigh

    IFRIC 21 Levies

    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)

  39. #2972592

    IFRIC 22 Idirbheart in Airgeadra Eachtrach agus Comaoin Réamhíocaíochta

    IFRIC 22 Foreign Currency Transactions and Advance Consideration

    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)

  40. #2972593

    IFRIC 23 Éiginnteacht maidir le Láimhseálacha Cánach Ioncaim

    IFRIC 23 Uncertainty over Income Tax Treatments

    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)

  41. #2972622

    Léirmhínithe IFRIC; agus

    IFRIC Interpretations; 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)

  42. #2980493

    Le IFRIC 19 Dliteanais Airgeadais a Mhúchadh le hIonstraimí Cothromais, cuireadh mír D25 leis.

    IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments added paragraph D25.

    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)

  43. #2980494

    Cuirfidh eintiteas an leasú sin i bhfeidhm nuair a chuireann sé IFRIC 19 i bhfeidhm.

    An entity shall apply that amendment when it applies IFRIC 19.

    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)

  44. #2980505

    Cuirfidh eintiteas an leasú sin i bhfeidhm nuair a chuireann sé IFRIC 20 i bhfeidhm.

    An entity shall apply that amendment when it applies IFRIC 20.

    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)

  45. #2980527

    39AC Le IFRIC 22 Idirbhearta in Airgeadra Eachtrach agus Comaoin Réamhíocaíochta cuireadh mír D36 leis agus leasaíodh mír D1.

    39AC IFRIC 22 Foreign Currency Transactions and Advance Consideration added paragraph D36 and amended paragraph D1.

    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)

  46. #2980528

    Cuirfidh eintiteas an leasú sin i bhfeidhm nuair a chuireann sé IFRIC 22 i bhfeidhm.

    An entity shall apply that amendment when it applies IFRIC 22.

    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)

  47. #2980532

    39AF Le IFRIC 23 Éiginnteacht maidir le Cóireálacha Cánach Ioncaim cuireadh mír E8 leis.

    39AF IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8.

    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)

  48. #2980533

    Cuirfidh eintiteas an leasú sin i bhfeidhm nuair a chuireann sé IFRIC 23 i bhfeidhm.

    An entity shall apply that amendment when it applies IFRIC 23.

    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)

  49. #2980808

    Sócmhainní airgeadais nó sócmhainní doláimhsithe a gcoinnítear cuntas orthu i gcomhréir le IFRIC 12

    Financial assets or intangible assets accounted for in accordance with IFRIC 12

    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)

  50. #2980809

    D22 Féadfaidh glacadóir céaduaire na forálacha aistriúcháin IFRIC 12 a chur i bhfeidhm.

    D22 A first-time adopter may apply the transitional provisions in IFRIC 12.

    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)