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  1. #2322107

    Caillteanas lagaithe (gnóthachan lagaithe agus cealú caillteanais lagaithe) arna chinneadh i gcomhréir le IFRS 9

    Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with 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)

  2. #2322110

    Gnóthachan lagaithe agus cealú caillteanais lagaithe (caillteanas lagaithe) arna chinneadh i gcomhréir le IFRS 9

    Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with 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)

  3. #2597890

    Caillteanas lagaithe (gnóthachan lagaithe agus cealú caillteanais lagaithe) arna chinneadh i gcomhréir le IFRS 9

    Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with 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)

  4. #2597893

    Gnóthachan lagaithe agus cealú caillteanais lagaithe (caillteanas lagaithe) arna chinneadh i gcomhréir le IFRS 9

    Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with 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)

  5. #2314703

    [Féach: Sócmhainní taiscéalaíochta agus meastóireachta [member]; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  6. #2314706

    [Féach: Fardail; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  7. #2314715

    [Féach: Infháltais trádála agus infháltais eile; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  8. #2590563

    [Féach: Sócmhainní taiscéalaíochta agus meastóireachta [member]; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  9. #2590566

    [Féach: Fardail; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  10. #2590575

    [Féach: Infháltais trádála agus infháltais eile; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in 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)

  11. #440963

    ciallaíonn “tástálacha mallachair” tástálacha atá

    “impairment tests” means tests prescribed under impairment test regulations;

    ROAD TRAFFIC ACT 2010

  12. #442610

    ciallaíonn “tástálacha mallachair” tástálacha atá

    “impairment tests” means tests prescribed under impairment test regulations;

    ROAD TRAFFIC ACT 2010

  13. #2314697

    [Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Goodwill; Impairment loss; Impairment loss recognised in 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)

  14. #2314698

    Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas

    Adjustments for impairment loss (reversal of impairment loss) recognised in 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. #2314700

    [Féach: Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Impairment loss (reversal of impairment loss) recognised in 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)

  16. #2314704

    Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, fardail

    Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories

    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. #2314707

    Coigeartuithe le haghaidh caillteanais lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, iasachtaí agus airleacain

    Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

    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)

  18. #2314709

    [Féach: Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in 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)

  19. #2316828

    Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas

    Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in 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)

  20. #2316830

    [Féach: Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in 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)

  21. #2316831

    Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) iomlán a aithnítear i mbrabús nó i gcaillteanas

    Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in 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)

  22. #2316832

    Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas [abstract]

    Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

    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)

  23. #2319209

    Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [abstract]

    Disclosure of impairment loss and reversal of impairment loss [abstract]

    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)

  24. #2319210

    Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [text block]

    Disclosure of impairment loss and reversal of impairment loss [text block]

    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)

  25. #2319212

    An nochtadh maidir leis an gcaillteanas lagaithe agus an cealú maidir leis an gcaillteanas lagaithe.

    The disclosure of impairment loss and the reversal of impairment 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)

  26. #2319213

    [Féach: Caillteanas lagaithe; Cealú caillteanais lagaithe]

    [Refer: Impairment loss; Reversal of impairment 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)

  27. #2319214

    Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [line items]

    Disclosure of impairment loss and reversal of impairment loss [line items]

    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)

  28. #2319215

    Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [table]

    Disclosure of impairment loss and reversal of impairment loss [table]

    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)

  29. #2319216

    Nochtadh faisnéise a bhaineann le caillteanas lagaithe agus cealú caillteanais lagaithe.

    Schedule disclosing information related to impairment loss and the reversal of impairment 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)

  30. #2319384

    [Féach: Cáilmheas; Caillteanas lagaithe; Cealú caillteanais lagaithe; Aonaid giniúna airgid [member]]

    [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [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)

  31. #2320758

    Míniú ar na príomhaicmí sócmhainní a ndéanann caillteanais lagaithe nó cealuithe caillteanas lagaithe difear dóibh

    Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

    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)

  32. #2322169

    Caillteanas lagaithe (cealú caillteanais lagaithe) ar shuimeanna infhaighte trádála [abstract]

    Impairment loss (reversal of impairment loss) on trade receivables [abstract]

    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)

  33. #2322170

    Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas

    Impairment loss (reversal of impairment loss) recognised in 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)

  34. #2322171

    An méid caillteanais lagaithe nó cealaithe caillteanais lagaithe a aithnítear i mbrabús nó caillteanas.

    The amount of impairment loss or reversal of impairment loss recognised in 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)

  35. #2322173

    Cealú caillteanais lagaithe (caillteanas lagaithe) a aithnítear i mbrabús nó caillteanas

    Reversal of impairment loss (impairment loss) recognised in 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)

  36. #2322174

    Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain

    Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

    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. #2322176

    Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain

    Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

    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. #2322177

    Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain [abstract]

    Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]

    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. #2322178

    Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála

    Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

    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. #2322181

    Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála

    Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

    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)

  41. #2326647

    [Féach: Cealú caillteanais lagaithe; Caillteanas lagaithe a aithnítear in ioncam cuimsitheach eile]

    [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]

    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)

  42. #2590557

    [Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Goodwill; Impairment loss; Impairment loss recognised in 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)

  43. #2590558

    Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas

    Adjustments for impairment loss (reversal of impairment loss) recognised in 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)

  44. #2590560

    [Féach: Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Impairment loss (reversal of impairment loss) recognised in 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)

  45. #2590564

    Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, fardail

    Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories

    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)

  46. #2590567

    Coigeartuithe le haghaidh caillteanais lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, iasachtaí agus airleacain

    Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

    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)

  47. #2590569

    [Féach: Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in 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)

  48. #2592685

    Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas

    Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in 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)

  49. #2592687

    [Féach: Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]

    [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in 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)

  50. #2592688

    Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) iomlán a aithnítear i mbrabús nó i gcaillteanas

    Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in 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)