#2972587
IFRIC 16 Fáluithe de Ghlaninfheistíocht in Oibríocht Eachtrach
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
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#2982660
le haghaidh fáluithe sreabhaidh airgid agus fáluithe de ghlan-infheistíocht in oibríocht eachtrach:
for cash flow hedges and hedges of a net investment in a foreign operation:
#2983883
Fáluithe de ghlan-infheistíocht in oibríocht eachtrach
Hedges of a net investment in a foreign operation
#2991360
Fáluithe de Ghlaninfheistíocht in Oibríocht Eachtrach
Hedges of a Net Investment in a Foreign Operation
#2991372
Leis an Léirmhíniú seo tugtar treoraíocht maidir leis an áit, laistigh de ghrúpa, ar féidir ionstraimí fálaithe ar fáluithe iad ar ghlaninfheistíocht in oibríocht eachtrach a shealbhú chun cáiliú i gcomhair cuntasaíocht fálaithe.
This Interpretation provides guidance on where, within a group, hedging instruments that are hedges of a net investment in a foreign operation can be held to qualify for hedge accounting.
#2979526
Fáluithe de ghlan-infheistíocht in oibríocht eachtrach, lena n-áirítear fálú ar mhír airgeadaíochta a gcoinnítear cuntas uirthi mar chuid den ghlan-infheistíocht (féach IAS 21), coinneofar cuntas orthu ar an gcuma chéanna le fáluithe ar an sreabhadh airgid:
Hedges of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment (see IAS 21), shall be accounted for similarly to cash flow hedges:
#2984067
Eintiteas a roghnaíonn an beartas sin, cuirfidh sé IFRIC 16 Fáluithe de Ghlan-Infheistíocht in Oibríocht Eachtrach i bhfeidhm freisin, gan na leasuithe a chuireann an Léiriú sin i gcomhréir leis na ceanglais i gCaibidil 6 den Chaighdeán seo.
An entity that chooses that policy shall also apply IFRIC 16 Hedges of a Net Investment in a Foreign Operation without the amendments that conform that Interpretation to the requirements in Chapter 6 of this Standard.