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11 results in 4 documents

  1. #2979233

    Roghnaítear an modh a úsáidtear ar bhonn phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha a bhfuil coinne leo amach anseo a chuimsítear sa tsócmhainn, agus cuirtear i bhfeidhm go comhsheasmhach é ó thréimhse go tréimhse ach amháin má thagann athrú ar phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha sin a bheidh ann amach anseo.

    The method used is selected on the basis of the expected pattern of consumption of the expected future economic benefits embodied in the asset and is applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits.

    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)

  2. #2974786

    Roghnaíonn an t-eintiteas an modh is fearr a léiríonn patrún ionchasach tomhaltais na dtairbhí eacnamaíocha a bheidh ann amach anseo atá corpraithe sa tsócmhainn.

    The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset.

    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)

  3. #2974787

    Cuirtear an modh sin i bhfeidhm go comhsheasmhach ó thréimhse go tréimhse ach amháin má thagann athrú ar phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha sin a bheidh ann amach anseo.

    That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits.

    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)

  4. #2979265

    Má tháinig athrú ar phatrún ionchasach tomhaltais na dtairbhí eacnamaíocha a bheidh ann amach anseo a chuimsítear sa tsócmhainn, athrófar an modh amúchta chun go mbeidh sé ina léiriú ar an bpatrún athraithe.

    If there has been a change in the expected pattern of consumption of the future economic benefits embodied in the asset, the amortisation method shall be changed to reflect the changed pattern.

    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)

  5. #285436

    5.1.8. Roghnófar na cineálacha asraonta ar bhealach a bheidh ceaptha chun léiriú sásúil a thabhairt ar an bpatrún tomhaltais intíre laistigh den Bhallstát de réir na hítime.

    5.1.8. The selection of outlet types will be designed to adequately reflect the domestic pattern of consumption within the Member State according to the item.

    Regulation (EC) No 1445/2007 of the European Parliament and of the Council of 11 December 2007 establishing common rules for the provision of basic information on Purchasing Power Parities and for their calculation and dissemination

  6. #285437

    5.1.9. Roghnófar na hasraonta i suíomh ar bhealach a bheidh ceaptha chun léiriú sásúil a thabhairt ar phatrún tomhaltais chónaitheoirí an tsuímh agus ar infhaighteacht na n-ítimí.

    5.1.9. The outlet selection in a location will be designed to adequately reflect the pattern of consumption of the residents of the location and the availability of items.

    Regulation (EC) No 1445/2007 of the European Parliament and of the Council of 11 December 2007 establishing common rules for the provision of basic information on Purchasing Power Parities and for their calculation and dissemination

  7. #581364

    Ba cheart go mbreithneofar sa tuarascáil sin ceanglais chothaitheacha na leanaí óga, inter alia, agus ról na dtáirgí sin in aiste bia na leanaí, agus an patrún tomhaltais, iontógáil chothaitheach agus leibhéal neamhchosanta na leanaí óga sin i leith éilleán agus lotnaidicídí á gcur san áireamh.

    This report should consider, inter alia, the nutritional requirements of young children and the role of those products in their diet, taking into account the pattern of consumption, the nutritional intake and the levels of exposure of young children to contaminants and pesticides.

    Regulation (EU) No 609/2013 of the European Parliament and of the Council of 12 June 2013 on food intended for infants and young children, food for special medical purposes, and total diet replacement for weight control and repealing Council Directive 92/52/EEC, Commission Directives 96/8/EC, 1999/21/EC, 2006/125/EC and 2006/141/EC, Directive 2009/39/EC of the European Parliament and of the Council and Commission Regulations (EC) No 41/2009 and (EC) No 953/2009 Text with EEA relevance

  8. #2328068

    Mar sin féin, athrú ar shaolré ionchais úsáide, nó ar phatrún ionchasach tomhaltais na leasanna eacnamaíocha a bheidh ann amach anseo atá cuimsithe i sócmhainn in-dímheasa, déanann sé difear don chostas dímheasa le haghaidh na tréimhse reatha agus le haghaidh gach tréimhse a bheidh ann amach anseo le linn shaolré úsáide na sócmhainne atá fágtha.

    However, a change in the estimated useful life of, or the expected pattern of consumption of the future economic benefits embodied in, a depreciable asset affects depreciation expense for the current period and for each future period during the asset’s remaining useful life.

    Commission Regulation (EU) 2022/357 of 2 March 2022 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 1 and 8 (Text with EEA relevance)

  9. #2973779

    Mar sin féin, i gcás athrú ar shaolré ionchais úsáide sócmhainne in-dímheasa, nó ar phatrún ionchasach tomhaltais na leasanna eacnamaíocha a bheidh ann amach anseo atá cuimsithe i sócmhainn in-dímheasa, déantar difear don chostas dímheasa le haghaidh na tréimhse reatha agus le haghaidh gach tréimhse sa todhchaí le linn shaolré úsáide na sócmhainne atá fágtha.

    However, a change in the estimated useful life of, or the expected pattern of consumption of the future economic benefits embodied in, a depreciable asset affects depreciation expense for the current period and for each future period during the asset's remaining useful life.

    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)

  10. #2974779

    Déanfar athbhreithniú ag deireadh gach bliana airgeadais ar a laghad ar an modh dímheasa a chuirtear i bhfeidhm maidir le sócmhainn agus, má tháinig athrú suntasach ar an bpatrún ina bhfuil coinne leis go dtairbheofar de na tairbhí eacnamaíocha a bheidh ann amach anseo agus atá corpraithe sa tsócmhainn, athrófar an modh chun go mbeidh sé ina léiriú ar an bpatrún athraithe.

    The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern.

    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)

  11. #2979241

    Príomhfhachtóir teorannaithe den sórt sin a aithint, d’fhéadfadh sé sin a bheith mar thúsphointe chun bonn iomchuí amúchta a aithint, ach féadfar bonn eile a chur i bhfeidhm más fearr a léiríonn sé an patrún ionchasach tomhaltais ar thairbhí eacnamaíocha.

    Identification of such a predominant limiting factor could serve as the starting point for the identification of the appropriate basis of amortisation, but another basis may be applied if it more closely reflects the expected pattern of consumption of economic benefits.

    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)