#2323771
Seasann an ball seo do chomhfhiontair ina bhfuil an t-eintiteas in chomhfiontraí.
This member stands for joint ventures in which the entity is a joint venturer.
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#2599554
Seasann an ball seo do chomhfhiontair ina bhfuil an t-eintiteas in chomhfiontraí.
This member stands for joint ventures in which the entity is a joint venturer.
#2976234
comhfhiontair ina bhfuil an t-eintiteas ina chomhfiontraí;
joint ventures in which the entity is a joint venturer;
#2976452
comhfhiontraí
joint venturer
#2974216
tá an máthairchuideachta, an t-infheisteoir, an comhfhiontar nó an comhoibreoir in ann uainiú aisiompú na difríochta sealadaí a rialú; agus
the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and
#2976541
Is éard is comhfhiontraí ann páirtí i gcomhfhiontar a bhfuil comhrialú aige ar an gcomhfhiontar sin.
A joint venturer is a party to a joint venture that has joint control of that joint venture.
#2984220
Úsáideann an t-infheisteoir nó an t-eintiteas comhfhiontair IAS 28 Infheistíochtaí in Eintitis Chomhlachaithe agus i gComhfhiontair chun a chinneadh cé acu a chuirfear modh cuntasaíochta an chothromais i bhfeidhm maidir le hinfheistíocht den sórt sin nó nach gcuirfear.
The investor or joint venturer entity uses IAS 28 Investments in Associates and Joint Ventures to determine whether the equity method of accounting shall be applied to such an investment.
#2986645
Ina ráitis airgeadais ar leith, coinneoidh oibreoir comhpháirteach nó comhfhiontraí cuntas ar a leas sna nithe seo a leanas:
In its separate financial statements, a joint operator or joint venturer shall account for its interest in:
#2327179
Méid comhiomlán difríochtaí sealadacha a bhaineann le hinfheistíochtaí i bhfo-chuideachtaí, brainsí agus gnólachtaí comhlachaithe agus leasanna i gcomhshocrúcháin nár aithníodh dliteanais chánach iarchurtha ina leith mar gheall gur comhlíonadh an dá choinníoll seo a leanas: (a) tá an máthairchuideachta, infheisteoir nó comhfhiontaí in ann uainiú cealaithe na difríochta sealadaí a rialú; agus (b) is dócha nach n-iompófaí an difríocht shealadach sa todhchaí.
The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future.
#2602955
Méid comhiomlán difríochtaí sealadacha a bhaineann le hinfheistíochtaí i bhfo-chuideachtaí, brainsí agus gnólachtaí comhlachaithe agus leasanna i gcomhshocrúcháin nár aithníodh dliteanais chánach iarchurtha ina leith mar gheall gur comhlíonadh an dá choinníoll seo a leanas: (a) tá an máthairchuideachta, infheisteoir nó comhfhiontaí in ann uainiú cealaithe na difríochta sealadaí a rialú; agus (b) is dócha nach n-iompófaí an difríocht shealadach sa todhchaí.
The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future.
#2974230
I gcás inar féidir leis an gcomhfhiontar nó leis an gcomhoibreoir uainiú dháileadh a sciar de bhrabúis an chomhshocraithe a rialú agus inar dócha nach ndáilfear a sciar de na brabúis sa todhchaí is intuartha, ní aithnítear dliteanas cánach iarchurtha.
When the joint venturer or joint operator can control the timing of the distribution of its share of the profits of the joint arrangement and it is probable that its share of the profits will not be distributed in the foreseeable future, a deferred tax liability is not recognised.
#2986643
Is mar infheistíocht a aithneoidh comhfhiontraí a leas i gcomhfhiontar agus coinneoidh sé cuntas ar an infheistíocht sin ag úsáid mhodh an chothromais i gcomhréir le IAS 28 Infheistíochtaí in Eintitis Chomhlachaithe agus i gComhfhiontair ach amháin má bhíonn an t-eintiteas díolmhaithe ó mhodh an chothromais a chur i bhfeidhm mar a shonraítear sa chaighdeán sin.
A joint venturer shall recognise its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with IAS 28 Investments in Associates and Joint Ventures unless the entity is exempted from applying the equity method as specified in that standard.
#2986738
B20 Cé acu oibreoir comhpháirteach nó comhfhiontraí atá sa pháirtí, braitheann sé ar chearta an pháirtí chun na sócmhainní, agus ar a oibleagáidí i leith na ndliteanas, a bhaineann leis an socrú atá arna sealbhú san ionstraim ar leith.
B20 Whether a party is a joint operator or a joint venturer depends on the party’s rights to the assets, and obligations for the liabilities, relating to the arrangement that are held in the separate vehicle.