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  1. #2981742

    66 Eintiteas, amhail eintiteas frithpháirteach, nár chuir IFRS 3 i bhfeidhm go fóill agus a raibh ceann amháin nó níos mó de chomhcheangail ghnó aige ar coinníodh cuntas orthu ag úsáid an mhodha ceannaigh, cuirfidh sé na forálacha idirthréimhseacha i míreanna B68 agus B69 i bhfeidhm.

    66 An entity, such as a mutual entity, that has not yet applied IFRS 3 and had one or more business combinations that were accounted for using the purchase method shall apply the transition provisions in paragraphs B68 and B69.

    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. #2982182

    Cáilmheas diúltach a aithníodh roimhe sin — Eintiteas a choinnigh cuntas ar an gcomhcheangal gnó roimhe sin tríd an modh ceannaigh a chur i bhfeidhm, d’fhéadfadh sé gur aithin sé creidmheas iarchurtha as farasbarr leasa dá chuid i nglanluach cóir shócmhainní in-sainaitheanta agus dhliteanais an fhaighteáin os cionn chostas an leasa sin (dá ngairtear uaireanta cáilmheas diúltach).

    Previously recognised negative goodwill — An entity that accounted for the prior business combination by applying the purchase method may have recognised a deferred credit for an excess of its interest in the net fair value of the acquiree’s identifiable assets and liabilities over the cost of that interest (sometimes called negative goodwill).

    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)