#2328027
Leasuithe ar IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir
Amendments to IAS 26 Accounting and Reporting by Retirement Benefit Plans
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#2972551
IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir
IAS 26 Accounting and Reporting by Retirement Benefit Plans
#2976280
Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir
Accounting and Reporting by Retirement Benefit Plans
#2974912
3 Ní bhaineann an Caighdeán seo le tuairisciú na bpleananna sochair scoir (féach IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir).
3 This Standard does not deal with reporting by employee benefit plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans).
#2987200
infheistíochtaí plean sochair scoir a thomhaistear ar cóirluach i gcomhréir le IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir; agus
retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans; and
#2158187
sócmhainní agus dliteanais fostóirí ó phleananna sochair fostaithe (féach IAS 19 Sochair Fostaithe agus IFRS 2 Íocaíocht Scairbhunaithe) agus oibleagáidí sochair scoir arna dtuairisciú ag pleananna scoir le sochar sainithe (féach IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir).
employers’ assets and liabilities from employee benefit plans (see IAS 19 Employee Benefits and IFRS 2 Share-based Payment) and retirement benefit obligations reported by defined benefit retirement plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans);
#2984218
Ní athraíonn an Caighdeán seo na ceanglais a bhaineann le pleananna maidir le sochar fostaithe a chomhlíonann IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir agus comhaontuithe ríchíosa a bhunaítear ar an méid díolachán nó ioncaim seirbhíse a gcoinnítear cuntas orthu faoi IFRS 15 Ioncam ó Chonarthaí le Custaiméirí.
This Standard does not change the requirements relating to employee benefit plans that comply with IAS 26 Accounting and Reporting by Retirement Benefit Plans and royalty agreements based on the volume of sales or service revenues that are accounted for under IFRS 15 Revenue from Contracts with Customers.
#2989424
sócmhainní agus dliteanais fostóirí ó phleananna sochair fostaithe (féach IAS 19 Sochair Fostaithe agus IFRS 2 Íocaíocht Scairbhunaithe) agus oibleagáidí sochair scoir arna dtuairisciú ag pleananna scoir le sochar sainithe (féach IAS 26 Cuntasaíocht agus Tuairisciú na bPleananna Sochair Scoir).
employers’ assets and liabilities from employee benefit plans (see IAS 19 Employee Benefits and IFRS 2 Share-based Payment) and retirement benefit obligations reported by defined benefit retirement plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans).