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  1. #2322042

    Nótaí - Scaireanna comhaltaí in eintitis chomharchumainn agus ionstraimí comhchosúla

    Notes - Members' shares in co-operative entities and similar instruments

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  2. #2973227

    Má chuireann eintiteas na leasuithe i bhfeidhm maidir le tréimhse níos luaithe, nochtfaidh sé an méid sin agus cuirfidh sé na leasuithe gaolmhara ar IAS 32, IAS 39, IFRS 7 agus IFRIC 2 Scaireanna Comhaltaí in Eintitis Chomharchumainn agus Ionstraimí Comhchosúla i bhfeidhm an tráth céanna.

    If an entity applies the amendments for an earlier period, it shall disclose that fact and apply the related amendments to IAS 32, IAS 39, IFRS 7 and IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments at the same time.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)