#2317921
Tuairisc ar chineál na haicme sócmhainní arna dtomhas ag luach cóir
Description of nature of class="token">class="phrase">class="token">class of assets measured at fair value
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#2593837
Tuairisc ar chineál na haicme sócmhainní arna dtomhas ag luach cóir
Description of nature of class="token">class="phrase">class="token">class of assets measured at fair value
#2978345
Nochtfaidh eintiteas an méid a leanas le haghaidh gach aicme sócmhainní:
An entity shall disclose the following for each class="token">class="phrase">class="token">class of assets:
#2974716
Féadfar aicme sócmhainní a athluacháil ar bhonn atrátha, áfach, ar choinníoll go dtugtar athluacháil na haicme sócmhainní i gcrích laistigh de thréimhse ghearr agus go gcoimeádtar na hathluachálacha cothrom le dáta.
However, a class="token">class="phrase">class="token">class of assets may be revalued on a rolling basis provided revaluation of the class="token">class="phrase">class="token">class of assets is completed within a short period and provided the revaluations are kept up to date.
#2314500
Nochtaí breise le haghaidh suimeanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanais ghafa [abstract]
Additional disclosures for amounts recognised as of acquisition date for each major class="token">class="phrase">class="token">class of assets acquired and liabilities assumed [abstract]
#2315024
Méideanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanas arna dtoimhdiú [abstract]
Amounts recognised as of acquisition date for each major class="token">class="phrase">class="token">class of assets acquired and liabilities assumed [abstract]
#2315223
Seasann an ball seo do thomhas bunaithe ar chostas nó ar IFRS 16 nuair a úsáideann an t-eintiteas an tsamhail luacha chóir i gcoitinne chun aicme sócmhainní a thomhas.
This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class="token">class="phrase">class="token">class of assets.
#2590361
Nochtaí breise le haghaidh suimeanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanais ghafa [abstract]
Additional disclosures for amounts recognised as of acquisition date for each major class="token">class="phrase">class="token">class of assets acquired and liabilities assumed [abstract]
#2590884
Méideanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanas arna dtoimhdiú [abstract]
Amounts recognised as of acquisition date for each major class="token">class="phrase">class="token">class of assets acquired and liabilities assumed [abstract]
#2591083
Seasann an ball seo do thomhas bunaithe ar chostas nó ar IFRS 16 nuair a úsáideann an t-eintiteas an tsamhail luacha chóir i gcoitinne chun aicme sócmhainní a thomhas.
This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class="token">class="phrase">class="token">class of assets.
#2973180
I ngach cás, nochtann an t-eintiteas cineál agus suim ghlanluacha na sócmhainne sonraí nó an dliteanais shonraigh (nó aicme sócmhainní nó dliteanas) dá ndéanann an toimhde difear.
In all cases, the entity discloses the nature and carrying amount of the specific asset or liability (or class="token">class="phrase">class="token">class of assets or liabilities) affected by the assumption.
#2978350
127 Is éard is aicme sócmhainní ann grúpáil sócmhainní de chineál comhchosúil agus d’úsáid chomhchosúil in oibríochtaí eintitis.
127 A class="token">class="phrase">class="token">class of assets is a grouping of assets of similar nature and use in an entity's operations.
#2978351
128 Féadtar an fhaisnéis a éilítear i mír 126 a chur i láthair le faisnéis eile a nochtar le haghaidh na haicme sócmhainní.
128 The information required in paragraph 126 may be presented with other information disclosed for the class="token">class="phrase">class="token">class of assets.
#2978364
méid an chaillteanais lagaithe a aithníodh nó a cealaíodh de réir aicme sócmhainní agus, i gcás ina dtuairiscíonn an t-eintiteas faisnéis deighleoige i gcomhréir le IFRS 8, de réir na deighleoige intuarascála; agus
the amount of the impairment loss recognised or reversed by class="token">class="phrase">class="token">class of assets and, if the entity reports segment information in accordance with IFRS 8, by reportable segment; and
#2982118
na méideanna a aithnítear ón dáta éadála le haghaidh gach móraicme sócmhainní a fuarthas agus dliteanas a gabhadh.
the amounts recognised as of the acquisition date for each major class="token">class="phrase">class="token">class of assets acquired and liabilities assumed.
#2987485
Is minic a éileofar níos mó dí-chomhiomlánaithe maidir le haicme sócmhainní agus dliteanas ná mar a éileofar maidir leis na míreanna líne sa ráiteas ar an staid airgeadais.
A class="token">class="phrase">class="token">class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position.
#2317923
An tuairisc ar chineál na haicme sócmhainní atá á dtomhas ag luach cóir, lena n-áirítear saintréithe na míreanna atá á dtomhas, a chuirtear san áireamh agus na hionchuir ábhartha á gcinneadh.
The description of the nature of the class="token">class="phrase">class="token">class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs.
#2593839
An tuairisc ar chineál na haicme sócmhainní atá á dtomhas ag luach cóir, lena n-áirítear saintréithe na míreanna atá á dtomhas, a chuirtear san áireamh agus na hionchuir ábhartha á gcinneadh.
The description of the nature of the class="token">class="phrase">class="token">class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs.
#2982460
25 Déanfaidh eintiteas sócmhainní taiscéalaíochta agus meastóireachta a láimhseáil mar aicme sócmhainní ar leithligh agus déanfaidh sé na nochtuithe a éilítear le IAS 16 nó IAS 38 ar bhealach comhsheasmhach leis an gcaoi a dhéantar na sócmhainní a aicmiú.
25 An entity shall treat exploration and evaluation assets as a separate class="token">class="phrase">class="token">class of assets and make the disclosures required by either IAS 16 or IAS 38 consistent with how the assets are classified.
#2982703
25 Ach amháin mar a leagtar amach i mír 29, maidir le gach aicme sócmhainní airgeadais agus dliteanas airgeadais (féach mír 6), nochtfaidh eintiteas luach cóir na haicme sin de shócmhainní agus dliteanais ar bhealach lena gceadaítear dó é a chur i gcomparáid lena shuim ghlanluacha.
25 Except as set out in paragraph 29, for each class="token">class of financial assets and financial liabilities (see paragraph 6), an entity shall disclose the fair value of that class="token">class="phrase">class="token">class of assets and liabilities in a way that permits it to be compared with its carrying amount.
#2987452
93 Chun na cuspóirí i mír 91 a chomhlíonadh, nochtfaidh eintiteas, ar a laghad, an fhaisnéis seo a leanas maidir le gach aicme sócmhainní agus dliteanas (féach mír 94 le haghaidh faisnéis faoi aicmí iomchuí sócmhainní agus dliteanas) arna dtomhas ar luach cóir (lena n-áirítear tomhais arna mbunú ar luach cóir faoi raon feidhme an IFRS seo) sa ráiteas ar an staid airgeadais i ndiaidh aitheantais tosaigh:
93 To meet the objectives in paragraph 91, an entity shall disclose, at a minimum, the following information for each class="token">class="phrase">class="token">class of assets and liabilities (see paragraph 94 for information on determining appropriate class="token">classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:
#2987495
97 Maidir le gach aicme sócmhainní agus dliteanas nach dtomhaistear í ar luach cóir sa ráiteas ar an staid airgeadais, ach dá nochtar luach cóir, nochtfaidh eintiteas an fhaisnéis a éilítear le mír 93(b), (d) agus (i).
97 For each class="token">class="phrase">class="token">class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, an entity shall disclose the information required by paragraph 93(b), (d) and (i).