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  1. #2028468

    Luachanna córa arna miondealú de réir sócmhainní (luachanna córa dearfacha) agus de réir dliteanas (luachanna córa diúltacha)

    Fair values broken down by assets (positive fair values) and liabilities (negative fair values)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  2. #2691076

    Prionsabail FAIR - GO FAIR (go-fair.org)

    FAIR Principles - GO FAIR (go-fair.org).

    Commission Recommendation (EU) 2023/499 of 1 March 2023 on a Code of Practice on the management of intellectual assets for knowledge valorisation in the European Research Area

  3. #1454500

    An Coimisiún Cóir-Thrádála agus an Stiúrthóir Gnóthaí Tomhaltóirí agus Cóir-Thrádála.

    Fair Trade Commission and Director of Consumer Affairs and Fair Trade.

    Number 31 of 1987: RESTRICTIVE PRACTICES (AMENDMENT) ACT, 1987

  4. #2089820

    Cuir in iúl ainm an aonaigh ealaíne agus seoladh ionad an aonaigh ealaíne.

    Indicate the name of the art fair and the address of the art fair venue.

    Commission Implementing Regulation (EU) 2021/1079 of 24 June 2021 laying down detailed rules for implementing certain provisions of Regulation (EU) 2019/880 of the European Parliament and of the Council on the introduction and the import of cultural goods

  5. #2315765

    [Féach: Ag luach cóir [member]; Cearta aisíocaíochta a bhaineann le hoibleagáid sochair shainithe, ag luach cóir]

    [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

    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)

  6. #2316371

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Current financial assets at fair value through profit or loss, mandatorily measured at fair value

    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)

  7. #2316373

    [Féach: Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir]

    [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

    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)

  8. #2317713

    Tuairisc ar an leibhéal den ordlathas luacha chóir ar laistigh de a dhéantar tomhas luach cóir a chatagóiriú

    Description of level of fair value hierarchy within which fair value measurement is categorised

    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)

  9. #2318191

    [Féach: Leibhéal 1 den ordlathas luacha chóir [member]; Leibhéal 2 d’ordlathas luacha chóir [member]]

    [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

    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)

  10. #2321198

    [Féach: Ag luach cóir [member]; Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas]

    [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

    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)

  11. #2321206

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Financial assets at fair value through profit or loss, mandatorily measured at fair value

    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)

  12. #2321208

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir]

    Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

    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)

  13. #2321291

    [Féach: Ag luach cóir [member]; Sócmhainní airgeadais, ag luach cóir]

    [Refer: At fair value [member]; Financial assets, at fair value]

    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)

  14. #2321429

    [Féach: Ag luach cóir [member]; Dliteanais airgeadais ag luach cóir trí bhrabús nó caillteanas]

    [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]

    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)

  15. #2323919

    [Féach: Leibhéal 2 den ordlathas luacha chóir [member]; Leibhéal 3 d’ordlathas luacha chóir [member]]

    [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]

    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)

  16. #2324564

    Sócmhainní airgeadais neamhreatha ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

    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)

  17. #2328053

    luach cóir sócmhainne nó dliteanais, trína gcuirtear i bhfeidhm IFRS 13 Tomhas ar Luach Cóir;

    the fair value of an asset or liability, applying IFRS 13 Fair Value Measurement;

    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)

  18. #2591625

    [Féach: Ar luach cóir [member]; Cearta aisíocaíochta a bhaineann le hoibleagáid sochair shainithe, ar luach cóir]

    [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  19. #2592229

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Current financial assets at fair value through profit or loss, mandatorily measured at fair value

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  20. #2592231

    [Féach: Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir]

    [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  21. #2592858

    [Féach: Ar luach cóir [member]] An tuairisc ar bheartas cuntasaíochta an eintitis maidir le tomhas luach cóir.

    [Refer: At fair value [member]] The description of the entity’s accounting policy for fair value measurement.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  22. #2593630

    Tuairisc ar an leibhéal den ordlathas luacha chóir ar laistigh de a dhéantar tomhas luach cóir a chatagóiriú

    Description of level of fair value hierarchy within which fair value measurement is categorised

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  23. #2594104

    [Féach: Leibhéal 1 den ordlathas luacha chóir [member]; Leibhéal 2 d’ordlathas luacha chóir [member]]

    [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  24. #2596979

    [Féach: Ar luach cóir [member]; Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas]

    [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  25. #2596987

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Financial assets at fair value through profit or loss, mandatorily measured at fair value

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  26. #2596989

    Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir]

    Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  27. #2597072

    [Féach: Ar luach cóir [member]; Sócmhainní airgeadais, ag luach cóir]

    [Refer: At fair value [member]; Financial assets, at fair value]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  28. #2597210

    [Féach: Ar luach cóir [member]; Dliteanais airgeadais ag luach cóir trí bhrabús nó caillteanas]

    [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  29. #2599700

    [Féach: Leibhéal 2 den ordlathas luacha chóir [member]; Leibhéal 3 d’ordlathas luacha chóir [member]]

    [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  30. #2600341

    Sócmhainní airgeadais neamhreatha ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir

    Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  31. #2973757

    luach cóir sócmhainne nó dliteanais, trína gcuirtear i bhfeidhm IFRS 13 Tomhas ar Luach Cóir;

    the fair value of an asset or liability, applying IFRS 13 Fair Value Measurement;

    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)

  32. #2977417

    Tugtar sainmhíniú in IFRS 13 Tomhas Luach Cóir ar luach cóir agus leagtar amach ann na ceanglais maidir leis an sainmhíniú sin a chur i bhfeidhm.

    IFRS 13 Fair Value Measurement defines fair value and sets out requirements for applying that definition.

    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)

  33. #2987472

    maidir le tomhais luach cóir arna gcatagóiriú laistigh de Leibhéal 3 den ordlathas luach cóir:

    for recurring fair value measurements categorised within Level 3 of the fair value hierarchy:

    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)

  34. #2987482

    an leibhéal den ordlathas luacha chóir ar laistigh de a dhéantar tomhas luach cóir a chatagóiriú.

    the level of the fair value hierarchy within which the fair value measurement is categorised.

    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)

  35. #2981822

    Féadfar a chinneadh, de ghnáth, gurb é luach cóir na sócmhainní comhlána a fuarthas an t-iomlán a fhaightear trí luach cóir na comaoine arna haistriú (móide luach cóir aon leas neamh-urlámhais agus luach cóir aon leas arna shealbhú roimhe sin) a chur le luach cóir na ndliteanas gafa (seachas dliteanais chánach iarchurtha), agus ansin na míreanna a shainaithnítear i bhfomhír (a) a eisiamh.

    The fair value of the gross assets acquired may normally be determined as the total obtained by adding the fair value of the consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) to the fair value of the liabilities assumed (other than deferred tax liabilities), and then excluding the items identified in subparagraph (a).

    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)

  36. #2321020

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as luach cóir tríd an gcatagóir brabúis nó caillteanais isteach go costas amúchta nó luach cóir tríd an gcatagóir ioncaim chuimsithigh eile.

    Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

    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)

  37. #2321022

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as an luach cóir tríd an gcatagóir brabúis nó caillteanais isteach go costas amúchta nó luach cóir tríd an gcatagóir ioncaim chuimsithigh eile.

    The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category.

    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)

  38. #2321028

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as luach cóir trí bhrabús nó caillteanas agus isteach go luach cóir trí ioncam cuimsitheach eile, cur i bhfeidhm tosaigh IFRS 9

    Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

    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)

  39. #2321707

    [Féach: Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir; Gnóthachain (caillteanais) ar shócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas Dliteanais airgeadais]

    [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]

    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)

  40. #2535842

    Luachanna córa a mhiondealaítear de réir an chineáil táirge mar aon le sócmhainní (luachanna córa deimhneacha) agus dliteanais (luachanna córa diúltacha)

    Fair values broken down by product type as well as assets (positive fair values) and liabilities (negative fair values)

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  41. #2596801

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as luach cóir tríd an gcatagóir brabúis nó caillteanais isteach go costas amúchta nó luach cóir tríd an gcatagóir ioncaim chuimsithigh eile.

    Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  42. #2596803

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as an luach cóir tríd an gcatagóir brabúis nó caillteanais isteach go costas amúchta nó luach cóir tríd an gcatagóir ioncaim chuimsithigh eile.

    The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  43. #2596809

    Luach cóir na sócmhainní airgeadais a athaicmítear amach as luach cóir trí bhrabús nó caillteanas agus isteach go luach cóir trí ioncam cuimsitheach eile, cur i bhfeidhm tosaigh IFRS 9

    Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  44. #2597488

    [Féach: Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas, arna dtomhas go héigeantach ag luach cóir; Gnóthachain (caillteanais) ar shócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas Dliteanais airgeadais]

    [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  45. #2978369

    maidir le tomhais luach cóir arna gcatagóiriú laistigh de Leibhéal 2 agus Leibhéal 3 den ordlathas luach cóir, tuairisc ar an teicníc luachála (ar na teicnící luachála) a úsáidtear chun luach cóir lúide costais diúscartha a thomhas.

    for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) used to measure fair value less costs of disposal.

    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)

  46. #2980244

    D’fhéadfaí luach cóir talún aimhe agus feabhsuithe talún a asbhaint as luach cóir na gcomhshócmhainní mar shampla chun teacht ar luach cóir na sócmhainní bitheolaíochta.

    For example, the fair value of raw land and land improvements may be deducted from the fair value of the combined assets to arrive at the fair value of biological assets.

    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)

  47. #2980885

    Úsáidtear san IFRS seo an téarma ‘cóirluach’ ar bhealach atá difriúil ar roinnt bealaí leis an sainmhíniú ar chóirluach in IFRS 13 Tomhas Luach Cóir.

    This IFRS uses the term ‘fair value’ in a way that differs in some respects from the definition of fair value in IFRS 13 Fair Value Measurement.

    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)

  48. #2986432

    soláthraíonn sé faisnéis maidir le luach cóir d’infheisteoirí agus tomhaiseann sé a chuid infheistíochtaí ar fad, nach mór, ar luach cóir ina ráitis airgeadais pé uair a éilítear nó a cheadaítear luach cóir i gcomhréir le IFRSanna; agus

    provides investors with fair value information and measures substantially all of its investments at fair value in its financial statements whenever fair value is required or permitted in accordance with IFRSs; and

    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)

  49. #2987453

    maidir le tomhais luach cóir athfhillteacha agus neamh-athfhillteacha, an tomhas luach cóir ag deireadh na tréimhse tuairiscithe, agus maidir le tomhais luach cóir neamh-athfhillteacha, na cúiseanna leis an tomhas.

    for recurring and non-recurring fair value measurements, the fair value measurement at the end of the reporting period, and for non-recurring fair value measurements, the reasons for the measurement.

    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)

  50. #2987456

    maidir le tomhais luach cóir athfhillteacha agus neamh-athfhillteacha, leibhéal an ordlathais luacha chóir ar laistigh de a ndéantar na tomhais luach cóir a chatagóiriú ina n-iomláine (Leibhéal 1, 2 nó 3).

    for recurring and non-recurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3).

    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)