#2090115
Leasú ar IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais
Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
Filter results
Collections
60 results in 6 documents
#2159645
IFRS 1 Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais a Ghlacadh den Chéad Uair
IFRS 1 First-time Adoption of International Financial Reporting Standards
#2315073
Feabhsuithe Bliantúla 2018-20 Leasuithe ar IFRS 1 [member]
Annual Improvements 2018-20 Amendments to IFRS 1 [member]
#2315074
Nochtadh: Dáta éaga 2024-01-01 IFRS 1.39AG
Disclosure: Expiry date 2024-01-01 IFRS 1.39AG
#2317249
Nochtadh: IFRS 1.E2 b
Disclosure: IFRS 1.E2 b
#2317466
Nochtadh: IFRS 1.31A
Disclosure: IFRS 1.31A
#2317469
Nochtadh: IFRS 1.31B
Disclosure: IFRS 1.31B
#2318234
Nochtadh: IFRS 1.23A b
Disclosure: IFRS 1.23A b
#2318237
Nochtadh: IFRS 1.23A a
Disclosure: IFRS 1.23A a
#2318278
Nochtadh: Dáta éaga 2023-01-01 IFRS 1.29, Nochtadh: IFRS 1.29A
Disclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29A
#2319162
Nochtadh: IFRS 1 - Cur i láthair agus nochtadh
Disclosure: IFRS 1 - Presentation and disclosure
#2320720
Nochtadh: IFRS 1.31C
Disclosure: IFRS 1.31C
#2320846
Nochtadh: IFRS 1.23B
Disclosure: IFRS 1.23B
#2324348
Cleachtas coiteann: IAS 1.112 c, Sampla: IFRS 1.IG63
Common practice: IAS 1.112 c, Example: IFRS 1.IG63
#2326505
Sampla: IAS 1.108, Nochtadh: IAS 16.39, Nochtadh: IFRS 1.IG10
Example: IAS 1.108, Disclosure: IAS 16.39, Disclosure: IFRS 1.IG10
#2503473
Leasuithe ar IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais
Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards
#2589923
IFRS 1 Cur i láthair agus nochtadh
IFRS 1 Presentation and disclosure
#2590933
Feabhsuithe Bliantúla 2018-20 Leasuithe ar IFRS 1 [member]
Annual Improvements 2018-20 Amendments to IFRS 1 [member]
#2590934
Nochtadh: Dáta éaga 2024-01-01 IFRS 1.39AG
Disclosure: Expiry date 2024-01-01 IFRS 1.39AG
#2593166
Nochtadh: IFRS 1.E2 b
Disclosure: IFRS 1.E2 b
#2593386
Nochtadh: IFRS 1.31B
Disclosure: IFRS 1.31B
#2595018
Nochtadh: IFRS 1 - Cur i láthair agus nochtadh
Disclosure: IFRS 1 – Presentation and disclosure
#2596498
Nochtadh: IFRS 1.31C
Disclosure: IFRS 1.31C
#2596627
Nochtadh: IFRS 1.23B
Disclosure: IFRS 1.23B
#2600126
Cleachtas coiteann: IAS 1.112 c, Sampla: IFRS 1.IG63
Common practice: IAS 1.112 c, Example: IFRS 1.IG63
#2602282
Sampla: IAS 1.108, Nochtadh: IAS 16.39, Nochtadh: IFRS 1.IG10
Example: IAS 1.108, Disclosure: IAS 16.39, Disclosure: IFRS 1.IG10
#2972564
IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais
IFRS 1 First-time Adoption of International Financial Reporting Standards
#2980538
AISTARRAINGT IFRS 1 (ARNA EISIÚINT IN 2003)
WITHDRAWAL OF IFRS 1 (ISSUED 2003)
#2980539
40 Cuirtear an IFRS seo in ionad IFRS 1 (arna eisiúint in 2003 agus arna leasú i mí na Bealtaine 2008).
40 This IFRS supersedes IFRS 1 (issued in 2003 and amended at May 2008).
#2980496
Maidir le heintitis a ghlac le IFRSanna i dtréimhsí roimh dháta éifeachtach IFRS 1 nó a chuir IFRS 1 i bhfeidhm i dtréimhse roimhe sin, ceadaítear dóibh an leasú a chur i bhfeidhm le mír D8 go cúlghabhálach sa chéad tréimhse bhliantúil tar éis don leasú a bheith éifeachtach.
Entities that adopted IFRSs in periods before the effective date of IFRS 1 or applied IFRS 1 in a previous period are permitted to apply the amendment to paragraph D8 retrospectively in the first annual period after the amendment is effective.
#2090004
Tá leasuithe ar IAS 41 Talmhaíocht, IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais agus IFRS 9 Ionstraimí Airgeadais sna feabhsuithe bliantúla.
The annual improvements contain amendments to IAS 41 Agriculture, IFRS 1 First-time Adoption of International Financial Reporting Standards, and IFRS 9 Financial Instruments.
#2090014
Leasaítear Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais (IFRS) 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais mar a leagtar amach san Iarscríbhinn a ghabhann leis an Rialachán seo;
International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
#2315078
Nochtadh: Dáta éaga 2024-01-01 IAS 41.65, Nochtadh: Dáta éaga 2024-01-01 IFRS 1.39AG, Nochtadh: Dáta éaga 2024-01-01 IFRS 9.7.1.9
Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
#2317465
Tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8A(b)
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
#2317468
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8B
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
#2327601
Seasann an ball seo do Leasuithe ar IFRS 1 a eisítear mar chuid d’Fheabhsuithe Bliantúla ar Chaighdeáin IFRS 2018-20 i mí na Bealtaine 2020.
This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020.
#2590938
Nochtadh: Dáta éaga 2024-01-01 IAS 41.65, Nochtadh: Dáta éaga 2024-01-01 IFRS 1.39AG, Nochtadh: Dáta éaga 2024-01-01 IFRS 9.7.1.9
Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
#2593382
Tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8A(b)
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
#2593385
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8B
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
#2603377
Seasann an ball seo do Leasuithe ar IFRS 1 a eisítear mar chuid d’Fheabhsuithe Bliantúla ar Chaighdeáin IFRS 2018-20 i mí na Bealtaine 2020.
This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020.
#2980487
38 Le Costas Infheistíochta i bhFochuideachta, in Eintiteas Comhrialaithe nó in Eintiteas Comhlachaithe (Leasuithe ar IFRS 1 agus ar IAS 27), arna eisiúint i mí na Bealtaine 2008, cuireadh míreanna 31, D1(g), D14 agus D15 leis.
38 Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27), issued in May 2008, added paragraphs 31, D1(g), D14 and D15.
#2980491
Le Díolúintí Breise do Ghlacadóirí Céaduaire (Leasuithe ar IFRS 1), arna eisiúint i mí Iúil 2009, cuireadh míreanna 31A, D8A, D9A agus D21A leis agus leasaíodh mír D1(c), (d) agus (l).
Additional Exemptions for First-time Adopters (Amendments to IFRS 1), issued in July 2009, added paragraphs 31A, D8A, D9A and D21A and amended paragraph D1(c), (d) and (l).
#2980498
Le Hipearbhoilsciú Dian agus Dátaí Seasta a Bhaint do Glacadóirí Céaduaire (Leasuithe ar IFRS 1), arna eisiúint i mí na Nollag 2010, leasaíodh míreanna B2, D1, D20 agus 31C agus cuireadh míreanna 31C agus D26–D30 leis.
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1), issued in December 2010, amended paragraphs B2, D1 and D20 and added paragraphs 31C and D26–D30.
#2980506
Le Iasachtaí Rialtais (Leasuithe ar IFRS 1), arna eisiúint i mí an Mhárta 2012, cuireadh míreanna B1(f) agus B10–B12 leis.
Government Loans (Amendments to IFRS 1), issued in March 2012, added paragraphs B1(f) and B10–B12.
#2984136
Mar leasú iarmhartach, le IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, corpraíodh na ceanglais a leagadh amach roimhe sin i mír 8 de IFRIC 9.
As a consequential amendment, IFRS 1 First-time Adoption of International Financial Reporting Standards incorporated the requirements previously set out in paragraph 8 of IFRIC 9.
#2991923
Leasaíodh mír 44G mar iarmhairt den Díolúine Teoranta ó Nochtuithe Comparáideacha IFRS 7 le haghaidh Glacadóirí Aonuaire (Leasú ar IFRS 1) arna eisiúint i mí Eanáir 2010.
Paragraph 44G was amended as a consequence of Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1) issued in January 2010.
#2090005
Tar éis dul i gcomhairle leis an nGrúpa Comhairleach Eorpach um Thuairisciú Airgeadais, chinn an Coimisiún go gcomhlíonann na leasuithe ar IAS 16 Réadmhaoin, Gléasra agus Trealamh, IAS 37 Forálacha, Dliteanais Theagmhasacha agus Sócmhainní Teagmhasacha, IAS 41 Talmhaíocht, IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, IFRS 3 Comhcheangail Ghnó, agus IFRS 9 Ionstraimí Airgeadais na critéir maidir leis an nglacadh mar a leagtar amach in Airteagal 3(2) de Rialachán (CE) Uimh. 1606/2002.
Following the consultation with the European Financial Reporting Advisory Group, the Commission concludes that the amendments to IAS 16 Property, Plant and Equipment, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 41 Agriculture, IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, and IFRS 9 Financial Instruments meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
#2317467
An tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8A(b) d’IRFS 1 i bhfeidhm le haghaidh sócmhainní ola agus gáis.
The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
#2317470
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8B d’IRFS 1 i bhfeidhm le haghaidh oibríochtaí faoi réir rialú ráta.
The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
#2317509
Nochtadh: Dáta éaga 2025-01-01 IAS 1.139U, Nochtadh: Dáta éaga 2024-01-01 IAS 16.81N, Nochtadh: Dáta éaga 2024-01-01 IAS 37.105, Nochtadh: Dáta éaga 2023-01-01 IAS 39.108H, Nochtadh: Dáta éaga 2024-01-01 IAS 41.65, Nochtadh: Dáta éaga 2024-01-01 IFRS 1.39AG, Nochtadh: Dáta éaga 2023-01-01 IFRS 16.C1B, Nochtadh: Dáta éaga 2025-01-01 IFRS 17.C1, Nochtadh: Dáta éaga 2023-01-01 IFRS 4.50 - Nochtadh: Dáta éaga 2023-01-01 IFRS 9.7.1.10, Nochtadh: Dáta éaga 2024-01-01 IFRS 9.7.1.9
Disclosure: Expiry date 2025-01-01 IAS 1.139U, Disclosure: Expiry date 2024-01-01 IAS 16.81N, Disclosure: Expiry date 2024-01-01 IAS 37.105, Disclosure: Expiry date 2023-01-01 IAS 39.108H, Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2023-01-01 IFRS 16.C1B, Disclosure: Expiry date 2025-01-01 IFRS 17.C1, Disclosure: Expiry date 2023-01-01 IFRS 4.50, Disclosure: Expiry date 2023-01-01 IFRS 9.7.1.10, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9